Michigan Gas Utilities Corporation€¦ · 14 Plant Fut Use 0 0 0 0 0 0 0 ... 3 Construction Work in Prog WPB6-3cD1p1 16,364 0 16,364 0 16,364 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯

Michigan Gas Utilities Corporation

Workpapers Supporting 2016 Projected Test Year

Case No.: U-17880 Workpapers Supporting 2016 Projected Test Year

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1MG Allocation Method G Michigan Gas Utilities Corporation Customer Percent Year Ending Dec. 31, 2016 Date Performed: 4/29/15 8: 0 Customer Counts - Total Ln Amount ¯¯ ¯¯¯¯¯¯¯¯¯ 1 Jan 170,774 2 Feb 170,794 3 Mar 170,835 4 Apr 170,496 5 May 170,004 6 Jun 169,335 7 Jul 168,935 8 Aug 168,944 9 Sep 169,248 10 Oct 169,903 11 Nov 170,827 12 Dec 170,847 ¯¯¯¯¯¯¯¯¯ 13 Total 2,040,942 ========= ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Revenues - Allocation Method S Jurisdiction Percent 100.0000 % ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯


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1M Allocation Method L Michigan Gas Utilities Corporation Gas Salaries and Wages Year Ending Dec. 31, 2016 Date Performed: 4/29/15 8: 0 Ln ¯¯ 1 Production 702,029 0.059058 0.092123 2 Transmission 176,183 0.014821 0.023119 3 Distribution 6,577,978 0.553366 0.863184 4 Storage 164,403 0.013830 0.021574 5 Customer Accounts 3,719,241 0.312878 6 Customer Service 547,368 0.046047 7 Sales 0 0.000000 ___________ ________ ________ 8 Salaries & Wages Less A & G(1) 11,887,202 1.000000 1.000000 (1) This salaries and wages total does not include administra- tive and general. These figures are used for allocation methods in other calculations in this study, not to determine total salaries and wages for the corporation. May not cross-check due to rounding


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1M Allocation Methods M & N Michigan Gas Utilities Corporation Year Ending Dec. 31, 2016 Date Performed: 4/29/15 8: 0 Gas Gross Plant - Allocation Method M TRANS- DISTRI- LN ENERGY DEMAND MISSION BUTION STORAGE CUSTOMER TOTAL ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ 1 Plant In Ser 0 3,025,890 59,061,164 305,032,639 17,791,657 0 384,911,350 2 C W I P 0 343 12,406 3,213 402 0 16,364 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 3 Total 0 3,026,233 59,073,570 305,035,852 17,792,059 0 384,927,714 =========== =========== =========== =========== =========== =========== =========== 4 Percentages 0.0000 0.7862 15.3467 79.2450 4.6222 ¯0.0001 100.0000 =========== =========== =========== =========== =========== =========== =========== Gas Rate Base - Allocation Method N TRANS- DISTRI- LN ENERGY DEMAND MISSION BUTION STORAGE CUSTOMER TOTAL ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ Plus: 5 Working Cap 1,580,609 284,158 3,371,701 17,470,464 1,089,895 0 23,796,827 6 Dir MI Wk Cap 0 0 0 0 0 0 0 7 Dir WI/FERC WC 0 0 0 0 0 0 0 8 Dir RETAIL WC 0 0 0 0 0 0 0 9 Cash/Bank Bal 0 756,052 0 0 0 0 756,052 10 Fuel 0 0 0 0 0 0 0 11 Mat & Suppls 0 0 0 775,648 0 0 775,648 12 Gas Storage 13,469,260 0 0 0 0 0 13,469,260 13 Prepayments 0 36,569 9,177 342,651 8,564 0 396,961 14 Plant Fut Use 0 0 0 0 0 0 0 15 Inv in Subs 0 0 0 0 0 0 0 16 Capt Conserv 0 0 0 0 0 0 0 17 Cap Con-D Tax 0 0 0 0 0 0 0 18 Property Tax 0 -25,346 -494,756 -2,554,749 -149,013 3 -3,223,861 19 Payroll Tax 0 -3,464 -869 -32,457 -811 0 -37,601 20 Income Tax -194,517 -34,970 -414,938 -2,150,001 -134,128 0 -2,928,554 21 Cust Advances 0 0 0 0 0 0 0 22 Othr Prop/Invs 0 -22,301 -5,597 -208,962 -5,223 0 -242,083 Less: 22 Accum Depr-SL 0 1,346,334 29,849,342 154,482,161 8,357,922 0 194,035,758 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 23 Tot Rate Base 14,855,352 2,670,597 31,688,946 164,196,285 10,243,421 3 223,654,604 =========== =========== =========== =========== =========== =========== =========== 24 Percentages 6.6421 1.1941 14.1687 73.4151 4.5800 0.0000 100.0000 =========== =========== =========== =========== =========== =========== =========== May not cross-check due to rounding


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1MG PART I SECTION B Case No.: Witness: Schedule: B-3-1 Michigan Gas Utilities Corporation Balance Sheet Assets & Other Debits For the Year Ended, Dec. 31, 2016 ________________________________________________________________________________________________________________________ INVESTOR SUPPLIED FUNDS BALANCE ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ SHEET INVESTOR UTILITY NON- WORKING LN DESCRIPTION SOURCE TOTAL SUPPLIED PLANT UTILITY NET CAPITAL ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ (a) (b) (c) (d) (e) (f) (g) (h) PROPERTY PLANT AND EQUIPMENT 1 Plant In Service WPB6-1c/Dp1 384,911,350 0 384,911,350 0 384,911,350 0 2 Property Held for Fut Use WPB6-2b/Fp5 0 0 0 0 0 0 3 Construction Work in Prog WPB6-3cD1p1 16,364 0 16,364 0 16,364 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 4 Total Utility Plant 384,927,714 0 384,927,714 0 384,927,714 0 DEDUCT: Accumulated Depr & Amort 5 Plant In Service WPB6-4c/Ep1 194,035,757 0 194,035,757 0 194,035,757 0 Accumulated Depr & Amort 6 Held for Future Use 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 7 Accumulated Depr/Depletion 194,035,757 0 194,035,757 0 194,035,757 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 8 Net Utility Plant 190,891,957 0 190,891,957 0 190,891,957 0 ADJUST LIAB ACCTS INCL IN LN 4: 9 Accum Depr related to ARO WPB5-11 22,811,231 0 22,811,231 0 22,811,231 0 in Accounts 254160 & 254485 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 10 NET PLANT--Asset Related Only 213,703,188 0 213,703,188 0 213,703,188 0 11 Net Plt Acquis. Adj. 114,115 WPB1-4 0 0 0 0 0 0 12 Other Prop & Invests WPB4-1 1,012,771 0 0 1,254,854 1,254,854 -242,083 CURRENT & ACCRUED ASSETS: 13 Utility Plant-ARO 101200 WPB4-2 1,253,578 0 0 0 0 1,253,578 14 Accum Deprec-ARO 108200 WPB4-2 -506,351 0 0 0 0 -506,351 15 Cash/Bank Bal 131,132,134,135WPB3-3a F7 756,052 0 0 0 0 756,052 16 Temporary Cash 136 WPB4-7 0 0 0 0 0 0 17 Notes Receivable 141 WPB4-7 240 0 0 0 0 240 18 Customer A/R 142 WPB4-8 20,908,705 0 0 0 0 20,908,705 19 Other A/R 143 WPB4-8 423,242 0 0 0 0 423,242 20 Acc Prov Uncoll Accts 144 WPB4-8 -2,116,889 0 0 0 0 -2,116,889 21 A/R from Assoc Co. 146 WPB4-8 -252 0 0 0 0 -252 22 Taxes Rec. Other Co. 147 WPB4-8 0 0 0 0 0 0 23 Prepayments 165 WPB3-4c F6 396,962 0 0 0 0 396,962 24 Accrued Utility Rev 173 WPB4-8 -4,294,271 0 0 0 0 -4,294,271 25 Fuel Stk/Gas Stor.151,152,164WPB3-4b F1 13,469,260 0 0 0 0 13,469,260 26 Oth Mat & Sup 154,156,157,163WPB3-4b F1 775,648 0 0 0 0 775,648 27 Misc and Accrued 174 WPB4-8 4,092,490 0 0 1,894,593 1,894,593 2,197,897 28 Derivative Assets 175 WPB4-8 78,690 0 0 0 0 78,690 29 Int and Div Receivable 171 WPB4-8 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 29 TOTAL CURRENT & ACCRUED ASSETS 35,237,104 0 0 1,894,593 1,894,593 33,342,511 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 30 Oth Def. Debits Not in RB WPB4-9 99,151,475 39,735,360 0 0 39,735,360 59,416,115 31 Unamort Debt Exp 181 WPB5-3 0 0 0 0 0 0 32 Acc Deferred Tax 190 WPB5-12 1,527,270 1,527,270 0 0 1,527,270 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 33 TOTAL ASSETS & OTHER DEBITS 350,631,808 41,262,630 213,703,188 3,149,447 258,115,265 92,516,543 =========== =========== =========== =========== =========== =========== May not cross-check due to rounding


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1MG PART I SECTION B Case No.: Witness: Schedule: B-3-2 Michigan Gas Utilities Corporation Balance Sheet Liabilities & Other Credits For the Year Ended, Dec. 31, 2016 ________________________________________________________________________________________________________________________ INVESTOR SUPPLIED FUNDS BALANCE ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ SHEET INVESTOR UTILITY NON- WORKING LN DESCRIPTION SOURCE TOTAL SUPPLIED PLANT UTILITY NET CAPITAL ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ (a) (b) (c) (d) (e) (f) (g) (h) 1 Common Equity 201,207, WPD6-1 132,648,941 132,648,941 0 0 132,648,941 0 210,214-216,436-439,RE216 2 Preferred 204 WPB5-2 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 3 Total Proprietary Capital 132,648,941 132,648,941 0 0 132,648,941 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 4 Bonds 221 WPB5-3 0 0 0 0 0 0 5 Advances from Assoc 223 WPB5-3 73,833,333 73,833,333 0 0 73,833,333 0 6 Other 224,227,243 WPB5-3 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 7 TOTAL LONG TERM DEBT: 73,833,333 73,833,333 0 0 73,833,333 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 8 TOTAL CAPITAL 206,482,274 206,482,274 0 0 206,482,274 0 =========== =========== =========== =========== =========== =========== 9 Accum Prov Inj/Dmgs 228200 WPB5-4a 0 0 0 0 0 0 10 DefCr-Sup RetSelSERP 228300WPB5-4 1,311,451 0 0 0 0 1,311,451 11 Asset Ret. Oblig 230000 WPB5-6a 1,912,686 0 0 0 0 1,912,686 12 Notes Payable 231 WPB5-6 0 0 0 0 0 0 13 Account Payable 232 WPB5-6b 23,632,900 0 0 0 0 23,632,900 14 Notes Payable 233 WPB5-6c 12,757,260 12,757,260 0 0 12,757,260 0 15 Accts Pyable Other 234 WPB5-6d 2,760,995 0 0 0 0 2,760,995 16 Customer Deposits 235 WPB5-6e 180,036 0 0 180,036 180,036 0 17 Accrued Taxes 236 WPB5-5 6,190,017 0 0 0 0 6,190,017 18 Accrued Interest 237 WPB5-6f 34,762 0 0 0 0 34,762 19 Dividends Declared 238 WPB5-6e 0 0 0 0 0 0 20 Tax Collect. Pyble 241 WPB5-6h 92,096 0 0 0 0 92,096 21 Misc Cur/Accrued 242 WPB5-6i 1,751,816 0 0 0 0 1,751,816 22 Derivative Liab 244 WPB5-7 112,310 0 0 0 0 112,310 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 23 Total Current & Accrued Liabilities 50,736,329 12,757,260 0 180,036 12,937,296 37,799,033 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 24 Unamort Debt Disc 226 WPB5-3a 0 0 0 0 0 0 25 Fund Enrich Fac 228430 0 0 0 0 0 0 26 Customer Advances 252 WPB1-6 F2 0 0 0 0 0 0 27 Oth Deferred Credit 253 WPB5-9 20,902,106 177,276 0 0 177,276 20,724,830 28 Accum DITC 255 WPB5-10 521,201 521,201 0 0 521,201 0 29 Other Regulatory Liab WPB5-11 25,425,294 0 22,811,231 1,384,031 24,195,262 1,230,032 (Includes 254160 and 185) ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 30 Total Deferred Credits 46,848,601 698,477 22,811,231 1,384,031 24,893,739 21,954,862 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 31 Accum. Deferred Taxes WPB5-12 46,564,603 46,564,603 0 0 46,564,603 0 254400,281,282,283 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 32 TOTAL LIABILITIES & OTHER CREDITS 144,149,533 60,020,340 22,811,231 1,564,067 84,395,638 59,753,895 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 33 TOTAL EQUITY & LIABILITIES 350,631,807 266,502,614 22,811,231 1,564,067 290,877,912 59,753,895 =========== =========== =========== =========== =========== =========== 34 GRAND TOTAL (2) 1 -225,239,984 190,891,957 1,585,380 -32,762,647 32,762,648 =========== =========== =========== =========== =========== =========== (1) Gas Study WPB5-7a(F p2) (2) Difference in Non-Utility Grand Total and WPD1-1 are Deferred Taxes, which are included in the capital structure and not on WPD1-1. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB6-1c Statement D Page 1 of 1 Michigan Gas Utilities Corporation Gas Plant in Service For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Produc- Transmis- Distribu- tion sion tion Storage General LN Plant Plant Plant Plant Plant Total ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 353,022 56,865,386 272,354,855 16,961,706 28,501,720 375,036,689 2 Jan 353,022 57,119,552 272,765,307 16,995,706 28,538,929 375,772,517 3 Feb 353,022 57,373,719 277,020,666 17,029,706 28,576,137 380,353,251 4 Mar 353,022 57,627,886 278,091,831 17,063,706 28,773,561 381,910,007 5 Apr 353,022 57,882,052 279,355,263 17,097,706 28,836,223 383,524,267 6 May 353,022 58,136,219 279,860,947 17,131,706 28,873,432 384,355,326 7 Jun 353,022 58,390,386 280,284,012 17,165,706 29,026,633 385,219,759 8 Jul 353,022 58,644,552 280,385,485 17,199,706 29,066,313 385,649,079 9 Aug 353,022 58,898,719 281,256,347 17,233,706 29,236,792 386,978,586 10 Sep 353,022 59,152,886 282,312,604 17,267,706 29,308,587 388,394,805 11 Oct 353,022 59,407,052 284,174,683 17,301,706 29,355,796 390,592,260 12 Nov 353,022 59,661,219 285,139,972 17,335,706 29,537,569 392,027,489 13 Dec 353,022 59,915,386 286,065,525 17,369,706 29,577,392 393,281,031 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Av(1) 353,022 58,390,386 279,988,109 17,165,706 29,014,127 384,911,350 15 Gen 2,672,868 670,778 25,044,530 625,951 -29,014,127(2) ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 16 Tot 3,025,890 59,061,164 305,032,639 17,791,657 =========== =========== =========== =========== 17 Total Corp 384,911,350 =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Functionalized based on Salaries & Wages: See Allocation Method L. D1 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB6-3c Statement D-1 Page 1 of 1 Michigan Gas Utilities Corporation Gas Construction Work In Progress For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Produc- Transmis- Distribu- tion sion tion Storage General LN Plant Plant Plant Plant Plant Total ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 12,320 0 322 3,722 16,364 2 Jan 0 12,320 0 322 3,722 16,364 3 Feb 0 12,320 0 322 3,722 16,364 4 Mar 0 12,320 0 322 3,722 16,364 5 Apr 0 12,320 0 322 3,722 16,364 6 May 0 12,320 0 322 3,722 16,364 7 Jun 0 12,320 0 322 3,722 16,364 8 Jul 0 12,320 0 322 3,722 16,364 9 Aug 0 12,320 0 322 3,722 16,364 10 Sep 0 12,320 0 322 3,722 16,364 11 Oct 0 12,320 0 322 3,722 16,364 12 Nov 0 12,320 0 322 3,722 16,364 13 Dec 0 12,320 0 322 3,722 16,364 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 Av(1) 0 12,320 0 322 3,722 16,364 15 G & C 343 86 3,213 80 -3,722(2) ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 16 Total 343 12,406 3,213 402 ========== ========== ========== ========== 20 Total Corp 16,364 ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Functionalized based on Salaries & Wages: See Allocation Method L. D2 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB6-4c Statement E Page 1 of 1 Michigan Gas Utilities Corporation Gas Accumulated Depreciation Straight Line For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Produc- Transmis- Distribu- tion sion tion Storage General Ln Acc Depr Acc Depr Acc Depr Acc Depr Acc Depr Total ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 257,040 29,209,579 141,559,823 7,880,178 10,982,840 189,889,461 2 Jan 257,258 29,269,793 142,069,600 7,917,106 11,150,689 190,664,445 3 Feb 257,476 29,330,265 142,379,499 7,954,099 11,318,657 191,239,995 4 Mar 257,694 29,390,995 142,893,217 7,991,158 11,422,227 191,955,291 5 Apr 257,912 29,451,983 143,371,059 8,028,283 11,544,790 192,654,026 6 May 258,130 29,513,229 143,872,413 8,065,473 11,714,752 193,423,998 7 Jun 258,348 29,574,734 144,343,444 8,102,729 11,813,036 194,092,291 8 Jul 258,566 29,636,496 144,770,599 8,140,052 11,979,622 194,785,334 9 Aug 258,783 29,698,516 145,228,556 8,177,439 12,043,319 195,406,614 10 Sep 259,001 29,760,795 145,650,690 8,214,893 12,188,373 196,073,752 11 Oct 259,219 29,823,331 146,083,850 8,252,412 12,361,334 196,780,147 12 Nov 259,437 29,886,126 146,521,313 8,289,997 12,405,756 197,362,629 13 Dec 259,655 29,949,178 146,979,788 8,327,648 12,575,401 198,091,670 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Av(1) 258,348 29,576,303 144,287,837 8,103,130 11,810,140 194,035,758 15 Gen 1,087,986 273,039 10,194,324 254,792 -11,810,140(2) ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 16 Total 1,346,334 29,849,342 154,482,161 8,357,922 =========== =========== =========== =========== 17 Total Corp 194,035,758 =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Functionalized based on Salaries & Wages: See Allocation Method L. May not cross-check due to rounding E1


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1MG Case No.: Witness: Schedule: WPB3-4b Statement F Page 1 of 8 Michigan Gas Utilities Corporation Gas Materials and Supplies For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ OTHER FUEL ---------------------- STORED LN STOCK DISTRIB AUTO&GEN GAS ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 674,135 15,994,357 2 Jan 0 0 679,587 11,758,278 3 Feb 0 0 685,919 8,024,591 4 Mar 0 0 725,525 4,791,333 5 Apr 0 0 828,877 5,937,066 6 May 0 0 866,267 8,953,218 7 Jun 0 0 838,698 11,908,467 8 Jul 0 0 810,098 15,039,538 9 Aug 0 0 815,818 18,176,619 10 Sep 0 0 821,538 21,197,912 11 Oct 0 0 795,555 21,041,351 12 Nov 0 0 733,689 19,054,170 13 Dec 0 0 738,275 15,502,788 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave (1) 0 0 775,648 13,469,260 =========== =========== =========== =========== MATERIALS AND SUPPLIES MGU ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ OTHER FUEL -------------------- STORED TOTAL STOCK DISTRIB AUTO&GEN GAS ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 15 Fuel Stock 0 0 16 Other 775,648 0 775,648 17 Stored Gas 13,469,260 13,469,260 18 Responsibility Factor MGU 1.000000(2) 1.000000(3) 1.000000(3) 1.000000(4) ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 19 MGU 14,244,908 0 0 775,648 13,469,260 ========== ========== ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Demand Responsibility, Allocation Method B. (M-3 P.1) (3) Ratio of Jurisdiction Direct Assigned Distribution - Gross Plant, Allocation Method C. (M-1 P.1) (4) Energy Responsibility, Allocation Method A. (M-2 P.1) May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB5-7a Statement F Page 2 of 8 Michigan Gas Utilities Corporation Gas Customer Advances (Account 252) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Ln Amount ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(1) 0 =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB3-2 Statement F Page 3 of 8 Michigan Gas Utilities Corporation Gas Working Capital Allowance For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ LN ASSETS: Electric Gas Non-Util Total Source ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯ 1 Utility Plant-ARO 101200 0 1,253,578 0 1,253,578 WPB4-2 2 Accum Deprec-ARO 108200 0 -506,351 0 -506,351 WPB4-2 3 Special Funds 129 0 0 1,254,854 1,254,854 WPB4-1 4 Temporary Cash 136 0 0 0 0 WPB4-7 5 Notes Receivable 141 0 240 0 240 WPB4-7 6 Customer A/R 142 0 20,908,705 0 20,908,705 WPB4-8 7 Other A/R 143 0 423,242 0 423,242 WPB4-8 8 Acc Prov Uncoll Accts 144 0 -2,116,889 0 -2,116,889 WPB4-8 9 A/R from Assoc Co. 146 0 -252 0 -252 WPB4-8 10 Other Rec. 147/171 0 0 0 0 WPB4-8 11 Accrued Utility Rev 173 0 -4,294,271 0 -4,294,271 WPB4-8 12 Misc and Accrued 174 0 2,197,897 1,894,593 4,092,490 WPB4-8 13 Derivative Assets 175 0 78,690 0 78,690 WPB4-8 14 Other Deferred Debits 0 59,416,115 39,735,360 99,151,475 WPB4-9 15 Unamort Debt Exp 181 0 0 0 0 WPB5-3a ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 16 TOTAL ASSETS 0 77,360,704 42,884,807 120,245,511 =========== =========== =========== =========== LIABILITIES: ¯¯¯¯¯¯¯¯¯¯¯¯ 17 Unamort Debt Disc 226 0 0 0 0 WPB5-3a 18 AccmProv Pnsion/Bnft 228 0 1,311,451 0 1,311,451 WPB5-4 19 Accounts Payable 230 0 1,912,686 0 1,912,686 WPB5-6a 20 Accounts Payable 232 0 23,632,900 0 23,632,900 WPB5-6b 21 Accounts Payable Othr 234 0 2,760,995 0 2,760,995 WPB5-6d 22 Customer Deposits 235 0 0 180,036 180,036 WPB5-6e 23 Accrued Interest 237 0 34,762 0 34,762 WPB5-6f 24 Dividends Declared 238 0 0 0 0 WPB5-6g 25 Tax Collections Pyble 241 0 92,096 0 92,096 WPB5-6h 26 MiscCur/Accrd Liab 242 0 1,751,816 0 1,751,816 WPB5-6i 27 Derivative Liab 244 0 112,310 0 112,310 WPB5-7 28 Oth Deferred Credits 253 0 20,724,830 177,276 20,902,106 WPB5-9 29 Reg. Liabilities 254 0 1,230,032 1,384,031 2,614,063 WPB5-11 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 30 TOTAL LIABILITIES 0 53,563,878 1,741,343 55,305,221 =========== =========== =========== =========== 31 WORKING CAPITAL 0 23,796,826 41,143,464 64,940,290 =========== =========== =========== =========== Working Capital is Functionalized based on Rate Base, Allocation Method N. Production Trans- Distri- Cust- Total Energy Demand mission bution Storage omer ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 32 Work Capital ** 23,796,826 1,580,609 284,158 3,371,701 17,470,464 1,089,895 0 33 MGU Resp 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 34 MGU 23,796,826 1,580,609 284,158 3,371,701 17,470,464 1,089,895 0 ========= ========= ========= ========= ========= ========= ========= ** Working Capital on this page, is included in Working Capital Allowance on SCH B3 (1) Non-Utility includes accounts 129%, 17400M, 191000, 235%, AND 242010


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1MG Case No.: Witness: Schedule: WPB6-2b Statement F Page 4 of 8 Michigan Gas Utilities Corporation Gas Plant Held for Future Use For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Produc- Trans- Distri- Ln tion mission bution Storage General ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 0 0 2 Jan 0 0 0 0 0 3 Feb 0 0 0 0 0 4 Mar 0 0 0 0 0 5 Apr 0 0 0 0 0 6 May 0 0 0 0 0 7 Jun 0 0 0 0 0 8 Jul 0 0 0 0 0 9 Aug 0 0 0 0 0 10 Sep 0 0 0 0 0 11 Oct 0 0 0 0 0 12 Nov 0 0 0 0 0 13 Dec 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave (1) 0 0 0 0 0 =========== =========== =========== =========== =========== PLANT HELD MICHIGAN ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Production Total Energy Demand Trans. Distrib. Storage ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Plant Held 0 0 0 0 0 0 16 Resp Factor MGU 1.000000(2) 1.000000(2) 1.000000(2) 1.000000(2) 1.000000(2) ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 17 MGU 0 0 0 0 0 0 =========== =========== =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Direct Assignment to Jurisdiction. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB3-4c Statement F Page 5 of 8 Michigan Gas Utilities Corporation Gas Prepayments For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Taxes Insurance Licenses 165350 Surplus Gross Gas Other 165010 165020 165351 Lines Tax Rec Tax Cost Ln 165000 165015 110 & 120 165365 165360 165080 165200 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 533,913 0 0 0 0 0 2 Jan 0 495,843 0 0 0 0 0 3 Feb 0 457,773 0 0 0 0 0 4 Mar 0 419,703 0 0 0 0 0 5 Apr 0 437,662 0 0 0 0 0 6 May 0 399,361 0 0 0 0 0 7 Jun 0 361,060 0 0 0 0 0 8 Jul 0 322,759 0 0 0 0 0 9 Aug 0 284,458 0 0 0 0 0 10 Sep 0 246,157 0 0 0 0 0 11 Oct 0 207,855 0 0 0 0 0 12 Nov 0 589,212 0 0 0 0 0 13 Dec 0 549,493 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(1) 0 396,962 0 0 0 0 0 =========== =========== =========== =========== =========== =========== =========== Functionalization (2): Production Total Energy Demand Trans. Distrib. Storage ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Insuran 396,961 0 36,569 9,177 342,651 8,564 16 License 0 0 0 0 0 0 17 Taxes 0 0 0 0 0 0 18 SurplsLn 0 0 0 0 0 0 19 Grs Rcts 0 0 0 0 0 0 20 Gas Csts 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 21 Total 396,961 0 36,569 9,177 342,651 8,564 =========== =========== =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Following are the functionalization methods used for each sub-account: Insurance: Salaries and Wages (Allocation L). Licenses: Salaries and Wages (Allocation L). Taxes: Net Plant (Allocation Method M). SurplsLns: Rate Base (Allocation Method N). Gross Rcpt: Gross Plant (Allocation Method M). Gas Costs: Rate Base (Allocation Method N). May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB3-3a Statement F Page 6 of 8 Michigan Gas Utilities Corporation Gas Cash and Bank Balances For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Interest Other Special Special Working Ln Cash Deposits Deposits Fund 131 132 134-134.7 135 ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 756,052 0 2 Jan 0 0 756,052 0 3 Feb 0 0 756,052 0 4 Mar 0 0 756,052 0 5 Apr 0 0 756,052 0 6 May 0 0 756,052 0 7 Jun 0 0 756,052 0 8 Jul 0 0 756,052 0 9 Aug 0 0 756,052 0 10 Sep 0 0 756,052 0 11 Oct 0 0 756,052 0 12 Nov 0 0 756,052 0 13 Dec 0 0 756,052 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave (1) 0 0 756,052 0 =========== =========== =========== =========== Functionalization (2) Production Total Energy Demand Trans. Distrib. Storage ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Cash 0 0 0 0 0 0 16 Int Dep 0 0 0 0 0 0 17 Oth Dep 756,052 0 756,052 0 0 0 18 Wk Fund 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 19 Total 756,052 0 756,052 0 0 0 =========== =========== =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Following are the functionalization methods used for each sub-account: Cash: Rate Base (Allocation N). Interest: Rate Base (Allocation N). Special Deposits: Production - Demand Related. Working Fund: Rate Base (Allocation N). May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB3-6a Statement F Page 7 of 8 Michigan Gas Utilities Corporation Gas Taxes For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Property Payroll Income ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 4,048,366 37,601 2,928,554 2 Jan 4,048,366 37,601 2,928,554 3 Feb 4,048,366 37,601 2,928,554 4 Mar 4,048,366 37,601 2,928,554 5 Apr 4,048,366 37,601 2,928,554 6 May 4,048,366 37,601 2,928,554 7 Jun 4,048,366 37,601 2,928,554 8 Jul 4,048,366 37,601 2,928,554 9 Aug 1,568,626 37,601 2,928,554 10 Sep 1,568,626 37,601 2,928,554 11 Oct 1,568,626 37,601 2,928,554 12 Nov 1,568,626 37,601 2,928,554 13 Dec 4,098,196 37,601 2,928,554 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Avg 3,223,862 37,601 2,928,555 =========== =========== =========== JURISDICTIONAL TAXES (2) ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Production Total Energy Demand Trans. Distrib. Storage ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Property 3,223,864 0 25,346 494,756 2,554,749 149,013 16 Payroll 37,601 0 3,464 869 32,457 811 17 Income 2,928,554 194,517 34,970 414,938 2,150,001 134,128 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 18 Total 6,190,019 194,517 63,780 910,563 4,737,207 283,952 =========== =========== =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Functionalized Allocation Basis: Property Tax - M, Net Plant Payroll Tax - L, Salaries & Wages Income Tax - N, Rate Base May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB1-1c Statement F Page 8 of 8 Michigan Gas Utilities Corporation Other Property and Investments For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ ACCT ACCT NON- LN 128525 128600 UTILITY(2) TOTAL ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec -722,656 25,000 1,154,525 456,869 2 Jan -647,467 25,000 1,170,585 548,118 3 Feb -572,278 25,000 1,186,645 639,367 4 Mar -497,089 25,000 1,202,705 730,616 5 Apr -421,900 25,000 1,218,765 821,865 6 May -346,711 25,000 1,234,825 913,114 7 Jun -271,530 25,000 1,250,885 1,004,355 8 Jul -196,341 25,000 1,266,945 1,095,604 9 Aug -121,152 25,000 1,283,005 1,186,853 10 Sep -45,963 25,000 1,299,065 1,278,102 11 Oct 29,226 25,000 1,315,125 1,369,351 12 Nov 104,415 25,000 1,331,185 1,460,600 13 Dec 286,239 25,000 1,442,496 1,753,735 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Avg(1) -267,083 25,000 1,254,854 1,012,771 =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Non Utility includes Account 129510 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.1 Statement H Page 1 of 15 Michigan Gas Utilities Corporation Gas Operation and Maintenance Expenses For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Total Operation and Maintenance Expense Amount ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ Ln ¯¯ Production - Gas Purchases: 1 Energy 72,965,832 (Hp15) 2 Dem-Peak Day (D-1) 0 (Hp15) 3 Other COG 0 (Hp15) ---------- 4 Total Prod-Gas Purch.: 72,965,832 Production - Other: 5 Energy 905,999 (Hp3) 6 Dem-Peak Day (D-1) 1,786,021 (Hp3) 7 Other COG 0 (Hp3) ---------- 8 Total Prod-Other: 2,692,020 9 Transmission 648,053 (Hp3) 10 Distribution 18,905,179 (Hp3) 11 Storage 753,794 (Hp3) 12 Customer Accounts 15,538,441 (Hp4) 13 Customer Service 1,717,555 (Hp4) 14 Sales 0 (Hp4) ¯¯¯¯¯¯¯¯¯ 15 Total Operation and Maintenance Expense 113,220,874 Note: The CUST portion of Ad & Gen from H2 line 12 is apportioned between customer accounts, customer service, and sales based on their relative percentages from AML. H1 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.2 Statement H Page 2 of 15 Michigan Gas Utilities Corporation Gas Operation and Maintenance Expenses For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Pk Day Other Trans- Distri- Ln Gas Energy Demand COG mission bution Storage Cust ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 En Pur 72,965,832 72,965,832 2 D-1 Dem 0 0 3 Other 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 4 Tot Pur 72,965,832 72,965,832 0 0 5 Prod Cost 0 0 6 Rem Pro 1,759,464 905,999 853,465 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 7 Tot Pro 74,725,296 73,871,831 853,465 0 8 Transmi 414,022 414,022 9 Distrib 10,167,249 10,167,249 10 Storage 535,411 535,411 11 Cust Acc 10,597,939 10,597,939 12 Cust Srv 990,449 990,449 13 Sales 0 0 14 A & G(1) 15,790,508 0 932,556 0 234,031 8,737,930 218,383 5,667,608 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Tot O&M 113,220,874 73,871,831 1,786,021 0 648,053 18,905,179 753,794 17,255,996 =========== =========== =========== =========== =========== =========== =========== =========== (1) Split on the basis of Salaries and Wages: Allocation Method L. Production and Transmission salaries and wages ratios added to determine Demand Ratio. H2 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.3 Statement H Page 3 of 15 Michigan Gas Utilities Corporation Jurisdictional O & M by Function For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Pk Day Other Trans- Distri- Cust- Ln Energy Demand COG mission bution Storage omer Total ¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 1 O&M less A&G 72,965,832 0 0 414,022 10,167,249 535,411 11,588,388 95,670,902 & Other Prod 2 less PBAB 0 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 3 Amount 72,965,833 0 0 414,022 10,167,249 535,411 11,588,388 95,670,903 Other Prod Cost: 4 Remain Prod 905,999 853,465 0 0 0 0 0 1,759,464 5 Prod Cost 0 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 6 Other Cost 905,999 853,465 0 0 0 0 0 1,759,464 A & G: 7 A&G By Funct. 0 932,556 0 234,031 8,737,930 218,383 5,667,608 15,790,508 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 10 A&G 0 932,556 0 234,031 8,737,930 218,383 5,667,608 15,790,508 11 TOT O&M 73,871,832 1,786,021 0 648,053 18,905,179 753,794 17,255,996 113,220,875 ========== ========== ========== ========== ========== ========== ========== ========== H3 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.4 Statement H Page 4 of 15 Michigan Gas Utilities Corporation MGU Jurisdictional Customer Amounts For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Customer Customer Customer Ln Accounts Services Sales Total ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Accts 10,597,939 0 0 10,597,939 2 Serv 0 990,449 0 990,449 3 Sales 0 0 0 0 4 A&G 4,940,502 727,106 0 5,667,608 ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 5 Total 15,538,441 1,717,555 0 17,255,996 ============ ============ ============ ============ Note: The CUST portion of Ad & Gen from H2 line 12 is apportioned between customer accounts, customer service, and sales based on their relative percentages from AML. H4 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.5 Statement H Page 5 of 15 Michigan Gas Utilities Corporation Gas Utility Operation and Maintenance Expense For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ PRODUCTION PLANT ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Gas Steam Production Energy Demand Direct Total Ln Operation ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯ 1 Acct 700 0 0 0 0 2 701 0 0 0 0 3 702 0 0 0 0 4 703 0 0 0 0 5 704 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 6 Total Operation 0 0 0 0 Maint'nce 7 705 0 0 0 0 8 706 0 0 0 0 9 707 0 0 0 0 10 708 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 11 Total Maint'nce 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 12 Total Steam 0 0 0 0 Liquified Gas Production Operation 13 710 0 0 0 0 14 711 0 0 0 0 15 712 0 0 0 0 16 717 0 0 0 0 17 728 0 0 0 0 18 732 0 0 0 0 19 735 0 853,465 0 853,465 20 735 0 0 0 0 21 736 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 22 Total Operation 0 853,465 0 853,465 Maint'nce 23 740 0 0 0 0 24 741 0 0 0 0 25 742 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 26 Total Maint'nce 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 27 Total Liq Gas 0 853,465 0 853,465 Natural Gas Production Operation 28 754 0 0 0 0 29 756 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 30 Total Nat Gas 0 0 0 0 Other Gas Supply 31 800 COG 0 0 0 0 32 804 COG 71,847,970 0 0 71,847,970 33 804 Bal-COG 891,170 0 0 891,170 35 808 COG 459,044 0 0 459,044 37 812 COG -232,352 0 0 -232,352 33 804 Oth 677,980 0 0 677,980 34 805 0 0 0 0 36 810 0 0 0 0 38 813 228,019 0 0 228,019 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 39 Total Other 73,871,831 0 0 73,871,831 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 40 Total Production 73,871,831 853,465 0 74,725,296 ========== ========== ========== ========== May not cross-check due to rounding H5


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1MG Case No.: Witness: Schedule: WPC1-1b.6 Statement H Page 6 of 15 Michigan Gas Utilities Corporation Gas Utility Operation and Maintenance Expense For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Transmission Expenses ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Transmission Function Total Ln Operation ¯¯¯¯¯ ¯¯ 1 Acct 850 9,776 2 856 26,150 3 857 173,863 4 859 6,335 ¯¯¯¯¯¯¯¯ 5 Total Operation 216,124 Maint'nce 6 863 79,967 7 865 117,931 8 867 0 ¯¯¯¯¯¯¯¯ 9 Total Maint'nce 197,898 ¯¯¯¯¯¯¯¯ 10 Total Transmission 414,022 ======== H52 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.7 Statement H Page 7 of 15 Michigan Gas Utilities Corporation Gas Utility Operation and Maintenance Expense For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Distribution Expenses ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Distribution Function Total Ln Operation ¯¯¯¯¯ ¯¯ 1 Acct 870 1,006,954 2 871 298,824 3 872 0 4 873 0 5 874 1,107,652 6 875 21,038 7 877 58,359 8 878 952,931 9 879 1,050,339 10 880 3,925,757 11 881 3,317 ¯¯¯¯¯¯¯¯ 12 Total Operation 8,425,171 Maint'nce 13 885 50,698 14 886 0 15 887 720,616 16 888 0 17 889 53,838 18 891 76,036 19 892 395,770 20 893 310,956 21 894 134,164 ¯¯¯¯¯¯¯¯ 22 Total Maint'nce 1,742,078 ¯¯¯¯¯¯¯¯ 23 Total Distribution 10,167,249 ======== May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.8 Statement H Page 8 of 15 Michigan Gas Utilities Corporation Gas Utility Operation and Maintenance Expense For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Storage Expenses ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Storage Function Total Ln Operation ¯¯¯¯¯ ¯¯ 1 Acct 814 82,334 2 815 0 3 816 28,468 4 817 41,854 5 818 27,717 6 819 129,669 7 820 7,710 8 821 20,770 9 824 87,321 ¯¯¯¯¯¯¯¯ 10 Total Operation 425,843 Maint'nce 11 830 13,298 12 831 0 13 832 15,204 14 833 8,374 15 834 29,264 16 835 5,623 17 836 8,659 18 837 9,958 19 842 19,188 ¯¯¯¯¯¯¯¯ 20 Total Maint'nce 109,568 ¯¯¯¯¯¯¯¯ 21 Total Storage 535,411 ======== H53 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.9 Statement H Page 9 of 15 Michigan Gas Utilities Corporation Gas Utility Operation and Maintenance Expense For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Customer Accounts, Service, Sales and A&G ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Customer Accounts Total Ln ¯¯¯¯¯ ¯¯ 1 Acct 901 337,856 2 902 2,151,051 3 903 6,007,743 4 904 1,550,761 5 90400M 0 6 905 550,528 ¯¯¯¯¯¯¯¯ 7 Total Accounts 10,597,939 ======== Customer Services 8 907 306 9 908 714,506 10 908M 0 11 909 267,672 12 910 7,965 ¯¯¯¯¯¯¯¯ 13 Total Services 990,449 ======== Sales 14 911 0 15 912 0 16 913 0 17 916 0 ¯¯¯¯¯¯¯¯ 18 Total Sales 0 ======== A & G 19 920 5,361,060 20 921 1,349,552 21 922 0 22 923 883,174 23 924 29,242 24 925 717,913 25 926 3,702,942 26 928 280,907 27 929 0 28 930 2,984,528 29 931 481,190 30 935 0 ¯¯¯¯¯¯¯¯ 31 Total A & G 15,790,508 ======== H7 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.10 Statement H Page 10 of 15 Michigan Gas Utilities Corporation Gas Utility Salaries and Wages For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ PRODUCTION PLANT ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Steam Power Generation Energy Demand Direct Total Ln Operation ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯ 1 Acct 700 0 0 0 0 2 701 0 0 0 0 3 702 0 0 0 0 4 703 0 0 0 0 5 704 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 6 Total Operation 0 0 0 0 Maint'nce 7 705 0 0 0 0 8 706 0 0 0 0 9 707 0 0 0 0 10 708 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 11 Total Maint'nce 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 12 Total Steam 0 0 0 0 Liquified Gas Production Operation 13 710 0 0 0 0 14 711 0 0 0 0 15 712 0 0 0 0 16 717 0 0 0 0 17 728 0 0 0 0 18 732 0 0 0 0 19 735 0 0 0 0 20 00 735 0 0 0 0 21 736 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 22 Total Operation 0 0 0 0 Maint'nce 23 740 0 0 0 0 24 741 0 0 0 0 25 742 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 26 Total Maint'nce 0 0 0 0 Natural Gas Production Operation 28 754 0 0 0 0 29 756 0 4,531 0 4,531 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 30 Total Nat Gas 0 4,531 0 4,531 Other Gas Supply 27 804 0 0 0 0 28 804 Oth 466,199 0 0 466,199 29 813 0 231,300 0 231,300 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 30 Total Other 466,199 231,300 0 697,499 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 31 Total Production 466,199 235,831 0 702,029 ========== ========== ========== ========== May not cross-check due to rounding H10


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1MG Case No.: Witness: Schedule: WPC1-1b.11 Statement H Page 11 of 15 Michigan Gas Utilities Corporation Gas Utility Salaries and Wages For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Distribution Expenses ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Operation Total Ln ¯¯¯¯¯ 1 Acct 870 867,435 2 871 359,419 3 872 0 4 873 0 5 874 913,177 6 875 19,138 7 877 66,187 8 878 772,874 9 879 797,484 10 880 1,670,944 11 881 0 ¯¯¯¯¯¯¯¯ 12 Total Operation 5,466,656 Maint'nce 13 885 58,533 14 886 0 15 887 392,034 16 888 0 17 889 58,930 18 891 63,820 19 892 145,506 20 893 283,543 21 894 108,955 ¯¯¯¯¯¯¯¯ 22 Total Maint'nce 1,111,321 ¯¯¯¯¯¯¯¯ 23 Total Distribution 6,577,978 ======== H9 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.12 Statement H Page 12 of 15 Michigan Gas Utilities Corporation Gas Utility Salaries and Wages For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Transmission Expenses ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Transmission Function Total Ln Operation ¯¯¯¯¯ ¯¯ 1 Acct 850 7,307 2 856 15,908 3 857 9,736 4 859 3,686 ¯¯¯¯¯¯¯¯ 5 Total Operation 36,638 Maint'nce 6 863 33,982 7 865 105,260 8 867 303 ¯¯¯¯¯¯¯¯ 9 Total Maint'nce 139,546 ¯¯¯¯¯¯¯¯ 10 Total Transmission 176,184 ======== H92 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.13 Statement H Page 13 of 15 Michigan Gas Utilities Corporation Gas Utility Salaries and Wages For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Storage Expenses ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Storage Function Total Ln Operation ¯¯¯¯¯ ¯¯ 1 Acct 814 78,002 2 815 0 3 816 12,091 4 817 9,952 5 818 7,296 6 820 0 7 821 3,361 8 824 26,189 ¯¯¯¯¯¯¯¯ 9 Total Operation 136,892 Maint'nce 10 830 15,576 11 831 0 12 832 3,981 13 833 1,746 14 834 1,891 15 835 1,765 16 836 1,115 17 837 1,436 ¯¯¯¯¯¯¯¯ 18 Total Maint'nce 27,510 ¯¯¯¯¯¯¯¯ 19 Total Storage 164,402 ======== H93 May not cross-check due to rounding


Page: 31 of 120

1MG Case No.: Witness: Schedule: WPC1-1b.14 Statement H Page 14 of 15 Michigan Gas Utilities Corporation Gas Utility Salaries and Wages For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Customer Accounts, Service, Sales and A&G ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Customer Accounts Total Ln ¯¯¯¯¯ ¯¯ 1 Acct 901 422,999 2 902 1,498,060 3 903 1,639,119 4 904 0 5 90400M 0 6 905 159,062 ¯¯¯¯¯¯¯¯ 7 Total Accounts 3,719,241 ======== Customer Services 8 907 0 9 908 518,708 10 908W 0 11 909 28,662 12 910 0 ¯¯¯¯¯¯¯¯ 13 Total Services 547,370 ======== Sales 14 911 0 15 912 0 16 913 0 17 916 0 ¯¯¯¯¯¯¯¯ 18 Total Sales 0 ======== A & G 19 920 4,943,484 20 921 15,424 21 923 0 22 924 0 23 925 40,433 24 926 74,097 25 928 0 26 929 0 27 930 6,420 28 931 0 29 935 0 ¯¯¯¯¯¯¯¯ 30 Total A & G 5,079,858 ======== H10 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1b.15 Statement H Page 15 of 15 Michigan Gas Utilities Corporation Operation and Maintenance Expenses For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Purchased Power SUMMARY ENERGY(1) PEAK DAY DEM(2) OTHER(3) TOTAL ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ Corp. Corp. Corp. Commodity D-1 OTHER CORPORATE Ln Purchases COG COG ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Jan 12,525,659 0 0 12,525,659 2 Feb 11,343,555 0 0 11,343,555 3 Mar 10,561,785 0 0 10,561,785 4 Apr 5,539,906 0 0 5,539,906 5 May 3,028,121 0 0 3,028,121 6 Jun 1,950,040 0 0 1,950,040 7 Jul 1,756,826 0 0 1,756,826 8 Aug 1,738,890 0 0 1,738,890 9 Sep 1,991,810 0 0 1,991,810 10 Oct 3,846,203 0 0 3,846,203 11 Nov 7,193,118 0 0 7,193,118 12 Dec 11,489,920 0 0 11,489,920 ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 13 Tot 72,965,832 0 0 72,965,832 ============ ============ ============= ============ Includes the following accounts: (1) 800000, 804070, 804210, 804220/221, 804230/231, 804240/241/243, 804260, 804320/321, 804410, 804420/421, 804440/441, 804450/451, 804460, 804490, 804520/521, 804610/614, 808100/102, 808200/204, 812000 H15 May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1c.1 Statement I Page 1 of 1 Michigan Gas Utilities Corporation Depreciation Expense Straight Line For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Product Trans- Distri- Ln Demand mission bution Storage General Total -- ---------- ---------- ---------- ---------- ---------- ---------- 1 Jan 218 60,214 588,452 36,927 118,134 803,946 2 Feb 218 60,472 593,109 36,993 118,253 809,046 3 Mar 218 60,730 598,448 37,059 118,789 815,245 4 Apr 218 60,988 601,023 37,125 119,171 818,525 5 May 218 61,246 603,056 37,191 119,283 820,994 6 Jun 218 61,504 604,370 37,256 119,407 822,755 7 Jul 218 61,762 605,297 37,322 119,531 824,130 8 Aug 218 62,020 606,633 37,388 119,650 825,910 9 Sep 218 62,278 609,123 37,454 119,930 829,003 10 Oct 218 62,536 612,636 37,519 120,244 833,153 11 Nov 218 62,795 615,901 37,585 120,398 836,896 12 Dec 218 63,053 618,351 37,651 120,517 839,789 ---------- ---------- ---------- ---------- ---------- ---------- 13 Total 2,615 739,599 7,256,400 447,470 1,433,306 9,879,390 14 Gen(1) 132,040 33,137 1,237,207 30,922 -1,433,306 ---------- ---------- ---------- ---------- ---------- 15 Total 134,655 772,736 8,493,607 478,392 16 Total Corp. 9,879,390 ========== (1)Functionalized based on Salaries and Wages. See Allocation Method L. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPC1-1h Statement J Page 1 of 2 Michigan Gas Utilities Corporation Income Taxes For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ LN CORPORATE ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Federal Income Tax 2,976,325 2 State Income Tax 421,577 ¯¯¯¯¯¯¯¯¯¯¯¯ 3 Operating Income Taxes 3,397,902 ============ Income Taxes on Other Income: 4 Federal 0 5 State 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 6 Other Income Taxes 0 ============ 7 Total Income Tax Expense 3,397,902 ============ May not cross-check due to rounding The Federal Income Tax rate is: 0.35 The State Income Tax rate is: 0.05997582 The Composite Income Tax rate is: 0.389 The Income Tax Factor is: 0.6367


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1M WPC1-1i.2 Statement J Page 2 of 2 Michigan Gas Utilities Corporation Allocation Method Reference Sheet for Taxes Year Ending Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ( #) ALLOCATION METHOD ( #) STATEMENT SOURCE AMOUNT ¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯ ( 1) Rate Base ( 1) M, Page 2 1.000000 ( 2) Energy-BCR ( 2) M-2, Page 1 1.000000 ( 3) Energy-RET ( 3) M-2, Page 1 1.000000 ( 4) Energy-WHL ( 4) Not Applicable 0.000000 ( 5) Demand-BCR ( 5) M-3, Page 1 1.000000 ( 6) Demand-RET ( 6) M-3, Page 1 1.000000 ( 7) Demand-WHL ( 7) Not Applicable 0.000000 ( 8) Transmission-BCR ( 8) Not Applicable 0.000000 ( 9) Transmission-RET ( 9) Not Applicable 0.000000 (10) Transmission-WHL (10) Not Applicable 0.000000 (11) Dist Plant-BCR (11) M-1, Page 1 1.000000 (12) Dist Plant-RET (12) M-1, Page 1 1.000000 (13) Dist Plant-WHL (13) Not Applicable 0.000000 (14) Dist S/L Acc Dep-BCR (14) M-1, Page 2 1.000000 (15) Dist S/L Acc Dep-RET (15) M-1, Page 2 1.000000 (16) Dist S/L Acc Dep-WHL (16) Not Applicable 0.000000 (17) Dist T/S Acc Dep-BCR (17) Not Applicable 0.000000 (18) Dist T/S Acc Dep-RET (18) Not Applicable 0.000000 (19) Dist T/S Acc Dep-WHL (19) Not Applicable 0.000000 (20) Dist S/L Dep Exp-BCR (20) M-1, Page 3 1.000000 (21) Dist S/L Dep Exp-RET (21) M-1, Page 3 1.000000 (22) Dist S/L Dep Exp-WHL (22) Not Applicable 0.000000 (23) Dist T/S Dep Exp-BCR (23) M-1, Page 4 1.000000 (24) Dist T/S Dep Exp-RET (24) M-1, Page 4 1.000000 (25) Dist T/S Dep Exp-WHL (25) Not Applicable 0.000000 (26) Dist-O&M-BCR (26) M-1, Page 5 1.000000 (27) Dist-O&M-RET (27) M-1, Page 5 1.000000 (28) Dist-O&M-WHL (28) Not Applicable 0.000000 (29) Customer-BCR (29) Alloc Method G 1.000000 (30) Customer-RET (30) Alloc Method G 1.000000 (31) Customer-WHL (31) Not Applicable 0.000000 (32) General & Common-BCR (32) Alloc Method L 1.000000 (33) General & Common-RET (33) Alloc Method L 1.000000 (34) General & Common-WHL (34) Not Applicable 0.000000 (35) Direct-Wisconsin (35) Not Applicable 0.000000 (36) Direct-Michigan (36) Direct 1.000000 (37) Direct-Wholesale (37) Not Applicable 0.000000 (38) Revenue (38) Alloc Method S 1.000000 (39) Michigan Tax Liab (39) Direct J-1, Page 2 1.984477 (40) T/S Deprec Expense (40) I, Page 2 1.000000


Page: 36 of 120

1MG Case No.: Witness: Schedule: WPC1-1i1 Statement J-1 Page 1 of 3 Michigan Gas Utilities Corporation Operating Federal Income Tax Computation For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ LN CORPORATE ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Book Income Before 2 Incm Txs & Int Exp 13,148,256 3 Interest Expense (1) 4,549,676 4 Income Reconcil. -7,718,838 5 Mich. apportionment 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 6 Taxable Income 879,742 7 Tax Rate 0.350 8 Taxes Calculated 307,910 9 Surtax Exemption 0 10 Amort Tx Ref/Pymnt 0 11 I.T.C. Earned 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 12 Tax Liability 307,910 13 Net Tax Adj. 2,668,415 ¯¯¯¯¯¯¯¯¯¯¯¯ 14 Adj Tax Liability 2,976,325 ¯¯¯¯¯¯¯¯¯¯¯¯ 15 Account 409.1 (Rnd) 2,976,325 16 I.T.C. Net (2) 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 17 Taxes Allowable 2,976,325 ============ (1) Includes interest related to Long-Term Debt, Short-Term Debt, and Other Interest Bearing Accounts. (2) ITC reduces income tax expense, which is required for us to apply weighted cost of permanent capital as shown on Ex A-4, Sch D-1. Adj. Tax Liability ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ 19 Accrual Basis 2976325 20 Adjustment 0 21 Actual Basis 2976325 22 Jurisdictional Base 2566304 23 Allocation % 0.862239 May not cross-check due to rounding


Page: 37 of 120

1MG Case No.: Witness: Schedule: WPC1-1i2 Statement J-1 Page 2 of 3 Michigan Gas Utilities Corporation Operating State Income Tax Computation For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ LN CORPORATE ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Book Income Before 2 Incm Txs & Int Exp 13,148,256 3 Interest Expense (1) 4,549,676 4 Income Reconcil. -7,697,143 5 Mich. apportionment 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 6 Taxable Income 901,437 7 Tax Rate 0.060 8 Taxes Calculated 54,064 9 Surtax Exemption 0 10 Amort Tx Ref/Pymnt 0 11 I.T.C. Earned 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 12 Tax Liability 54,064 13 Net Tax Adj. 386,642 ¯¯¯¯¯¯¯¯¯¯¯¯ 14 Adj Tax Liability 440,706 ¯¯¯¯¯¯¯¯¯¯¯¯ 15 Account 409.1 (Rnd) 440,706 16 I.T.C. Net (2) -19,129 ¯¯¯¯¯¯¯¯¯¯¯¯ 17 Taxes Allowable 421,577 ============ (1) Includes interest related to Long-Term Debt, Short-Term Debt, and Other Interest Bearing Accounts. (2) ITC reduces income tax expense, which is required for us to apply weighted cost of permanent capital as shown on Ex A-4, Sch D-1. Adj. Tax Liability ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ 19 Accrual Basis 440706 20 Adjustment 0 21 Actual Basis 440706 22 Jurisdictional Base 416457 23 Allocation % 0.944975 May not cross-check due to rounding


Page: 38 of 120

1MG Case No.: Witness: Schedule: WPC1-1w.4 Statement J-1 Page 3 of 3 Michigan Gas Utilities Corporation Federal Income Tax Deductions - Interest Synchronization For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Ln MGU ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Rate Base 223,654,604 2 x Wght Cost of Debt 0.020390 ¯¯¯¯¯¯¯¯¯¯¯¯ 3 Total Interest 4,560,304 4 AFUDC Debt 0 ¯¯¯¯¯¯¯¯¯¯¯¯ 5 Synchronized Intrst 4,560,304 ============ 1 See WPC1-1.(Mp.1) 2 See Exhibit A-4, Sch D-1. Includes weighted cost of Long-Term Debt and Short-Term Debt. Excludes weighted cost of Other Interest Bearing accounts. 4 J-2 p1 May not cross-check due to rounding


Page: 39 of 120

1MG Case No.: Witness: Schedule: WPC1-1p Statement J-2 Page 1 of 2 Michigan Gas Utilities Corporation Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Ln Additional income and unallowable deductions: ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Corporate ¯¯¯¯¯¯¯¯¯¯¯¯ 1 (SM) Customer-BCR (29) 320 2 (SM) General & Common-BCR (32) 2,062,267 ¯¯¯¯¯¯¯¯¯¯¯¯ Total Additions 2,062,587 ¯¯¯¯¯¯¯¯¯¯¯¯ Additional deductions and non-taxable income: ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Corporate ¯¯¯¯¯¯¯¯¯¯¯¯ 1 (SM) Rate Base ( 1) -148,502 2 (SM) Demand-BCR ( 5) -3,310,181 3 (SM) Transmission-BCR ( 8) -2,348,980 4 (SM) Dist Plant-BCR (11) -3,749,265 5 (SM) Storage-WHL (43) -170,433 6 (SM) Michigan Tax Liab (39) -54,064 ¯¯¯¯¯¯¯¯¯¯¯¯ Total Deductions -9,781,425 ¯¯¯¯¯¯¯¯¯¯¯¯ Net Income Adds/Deducts -7,718,838 ============ May not cross-check due to rounding


Page: 40 of 120

1MG Case No.: Witness: Schedule: WPC1-1q Statement J-2 Page 2 of 2 Michigan Gas Utilities Corporation Reconciliation of Reported Net Income with Taxable Income for State Income Taxes For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Ln Additional income and unallowable deductions: ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Corporate ¯¯¯¯¯¯¯¯¯¯¯¯ 1 (SM) Customer-BCR (29) 320 2 (SM) General & Common-BCR (32) 1,535,992 ¯¯¯¯¯¯¯¯¯¯¯¯ Total Additions 1,536,312 ¯¯¯¯¯¯¯¯¯¯¯¯ Additional deductions and non-taxable income: ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Corporate ¯¯¯¯¯¯¯¯¯¯¯¯ 1 (SM) Rate Base ( 1) -148,502 2 (SM) Demand-BCR ( 5) -3,312,032 3 (SM) Transmission-BCR ( 8) -1,857,226 4 (SM) Dist Plant-BCR (11) -3,767,477 5 (SM) Storage-WHL (43) -148,218 ¯¯¯¯¯¯¯¯¯¯¯¯ Total Deductions -9,233,455 ¯¯¯¯¯¯¯¯¯¯¯¯ Net Income Adds/Deducts -7,697,143 ============ May not cross-check due to rounding


Page: 41 of 120

1MG Case No.: Witness: Schedule: WPC1-1t Statement J-3 Page 1 of 2 Michigan Gas Utilities Corporation Adjustments to Tax Liability to Arrive at Tax Provision for Federal Income Taxes For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Ln Tax effect of deferred expense net: ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Corporate ¯¯¯¯¯¯¯¯¯¯¯¯ 1 (NOT) Rate Base ( 1) 51,976 2 (NOT) Demand-BCR ( 5) 1,158,564 3 (NOT) Transmission-BCR ( 8) 822,235 4 (NOT) Dist Plant-BCR (11) 1,312,242 5 (NOT) Customer-BCR (29) -112 6 (NOT) General & Common-BCR (32) -742,836 7 (NOT) Direct-Michigan (36) 6,695 8 (NOT) Storage-WHL (43) 59,651 ¯¯¯¯¯¯¯¯¯¯¯¯ Net-of-Tax Total 2,668,415 ============ May not cross-check due to rounding


Page: 42 of 120

1MG Case No.: Witness: Schedule: WPC1-1u Statement J-3 Page 2 of 2 Michigan Gas Utilities Corporation Adjustments to Tax Liability to Arrive at Tax Provision for State Income Taxes For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Ln Tax effect of deferred expense net: ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Corporate ¯¯¯¯¯¯¯¯¯¯¯¯ 1 (NOT) Rate Base ( 1) 5,789 2 (NOT) Demand-BCR ( 5) 129,116 3 (NOT) Transmission-BCR ( 8) 71,750 4 (NOT) Dist Plant-BCR (11) 145,621 5 (NOT) Customer-BCR (29) -12 6 (NOT) General & Common-BCR (32) 28,653 7 (NOT) Storage-WHL (43) 5,725 ¯¯¯¯¯¯¯¯¯¯¯¯ Net-of-Tax Total 386,642 ============ May not cross-check due to rounding


Page: 43 of 120

1MG Case No.: Witness: Schedule: WPC1-1w.1 Statement J-4 Page 1 of 3 Michigan Gas Utilities Corporation Investment Tax Credit - Earned For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Production Trans- Distri- Energy Demand mission bution Storage Customer Total ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ Ln ¯¯ 1 Total 0 0 0 -19,129 0 0 -19,129 ========= ========= ========= ========= ========= ========= ========= Investment Tax Credit - Restored Account 411040 Production Trans- Distri- Energy Demand mission bution Storage Customer Total ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ Ln ¯¯ 2 Total 0 0 0 0 0 0 0 ========= ========= ========= ========= ========= ========= ========= May not cross-check due to rounding Program Name = J4A


Page: 44 of 120

1MG Case No.: Witness: Schedule: WPC1-1w. 2 Statement J-4 Page 2 of 3 Michigan Gas Utilities Corporation Investment Tax Credit - Earned Account 411040 For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Production Trans- Distri- Energy Demand mission bution Storage General Total ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ Ln ¯¯ 1 Jan 0 0 0 -1,594 0 0 -1,594 2 Feb 0 0 0 -1,594 0 0 -1,594 3 Mar 0 0 0 -1,594 0 0 -1,594 4 Apr 0 0 0 -1,594 0 0 -1,594 5 May 0 0 0 -1,594 0 0 -1,594 6 Jun 0 0 0 -1,594 0 0 -1,594 7 Jul 0 0 0 -1,594 0 0 -1,594 8 Aug 0 0 0 -1,594 0 0 -1,594 9 Sep 0 0 0 -1,594 0 0 -1,594 10 Oct 0 0 0 -1,594 0 0 -1,594 11 Nov 0 0 0 -1,594 0 0 -1,594 12 Dec 0 0 0 -1,594 0 0 -1,594 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 13 Total 0 0 0 -19,129 0 0 -19,129 Customer ¯¯¯¯¯¯¯¯¯ 14 Gen(2) 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 15 Total 0 0 0 -19,129 0 0 ========= ========= ========= ========= ========= ========= 16 Total Corp -19,129 =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Functionalized based on Salaries & Wages: See Allocation Method L. May not cross-check due to rounding Program Name = J4B


Page: 45 of 120

1MG Case No.: Witness: Schedule: WPC1-1w. 3 Statement J-4 Page 3 of 3 Michigan Gas Utilities Corporation Investment Tax Credit - Restored Account 411040 For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Production Trans- Distri- Energy Demand mission bution Storage General Total ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ Ln ¯¯ 1 Jan 0 0 0 0 0 0 0 2 Feb 0 0 0 0 0 0 0 3 Mar 0 0 0 0 0 0 0 4 Apr 0 0 0 0 0 0 0 5 May 0 0 0 0 0 0 0 6 Jun 0 0 0 0 0 0 0 7 Jul 0 0 0 0 0 0 0 8 Aug 0 0 0 0 0 0 0 9 Sep 0 0 0 0 0 0 0 10 Oct 0 0 0 0 0 0 0 11 Nov 0 0 0 0 0 0 0 12 Dec 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 13 Total 0 0 0 0 0 0 0 Customer ¯¯¯¯¯¯¯¯¯ 14 Gen(2) 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 15 Total 0 0 0 0 0 0 ========= ========= ========= ========= ========= ========= 16 Total Corp 0 =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Functionalized based on Salaries & Wages: See Allocation Method L. May not cross-check due to rounding Program Name = J4B


Page: 46 of 120

1MG Case No.: Witness: Schedule: WPC1-1w.1 Statement J-5 Page 1 of 2 Michigan Gas Utilities Corporation Tax Amortizations (419/426/431) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Misc Inc./Deducts - After Tax Production Trans- Distri- Ln Energy Demand mission bution Storage General Customer Ratebase Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 1 Jan 0 0 0 0 0 0 0 0 0 2 Feb 0 0 0 0 0 0 0 0 0 3 Mar 0 0 0 0 0 0 0 0 0 4 Apr 0 0 0 0 0 0 0 0 0 5 May 0 0 0 0 0 0 0 0 0 6 Jun 0 0 0 0 0 0 0 0 0 7 Jul 0 0 0 0 0 0 0 0 0 8 Aug 0 0 0 0 0 0 0 0 0 9 Sep 0 0 0 0 0 0 0 0 0 10 Oct 0 0 0 0 0 0 0 0 0 11 Nov 0 0 0 0 0 0 0 0 0 12 Dec 0 0 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 13 Total 0 0 0 0 0 0 0 0 0 Energy Demand Trans Dist Strg Customer Ratebase ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 14 Gen(*) 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 15 Total 0 0 0 0 0 0 0 16 Resp 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 ========= ========= ========= ========= ========= ========= ========= 18 Total Corp 0 ========== (*) Functionalized based on Salaries and Wages. See Allocation Method L. Reference to Retail and Wholesale refers to subaccounting of records to recognize accounting procedure differences between Retail and Wholesale commissions. The Basic Cost Record represents the portion which can be uniformly accounted for in all jurisdictions. May not cross-check due to rounding Program Name = J5A


Page: 47 of 120

1MG Case No.: Witness: Schedule: WPC1-1w.1 Statement J-5 Page 2 of 2 Michigan Gas Utilities Corporation Tax Amortizations (409) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Misc Inc/Deducts - After Tax Production Trans- Distri- Ln Energy Demand mission bution Storage General Customer Ratebase Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 1 Jan 0 0 0 0 0 0 0 0 0 2 Feb 0 0 0 0 0 0 0 0 0 3 Mar 0 0 0 0 0 0 0 0 0 4 Apr 0 0 0 0 0 0 0 0 0 5 May 0 0 0 0 0 0 0 0 0 6 Jun 0 0 0 0 0 0 0 0 0 7 Jul 0 0 0 0 0 0 0 0 0 8 Aug 0 0 0 0 0 0 0 0 0 9 Sep 0 0 0 0 0 0 0 0 0 10 Oct 0 0 0 0 0 0 0 0 0 11 Nov 0 0 0 0 0 0 0 0 0 12 Dec 0 0 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 13 Total 0 0 0 0 0 0 0 0 0 Energy Demand Trans Dist Strg Customer Ratebase ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 14 Gen(*) 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 15 Total 0 0 0 0 0 0 0 ========= ========= ========= ========= ========= ========= ========= 18 Total Corp 0 ========== (*) Functionalized based on Salaries and Wages. See Allocation Method L. Reference to Retail and Wholesale refers to subaccounting of records to recognize accounting procedure differences between Retail and Wholesale commissions. The Basic Cost Record represents the portion which can be uniformly accounted for in all jurisdictions. May not cross-check due to rounding Program Name = J5B


Page: 48 of 120

1MG Case No.: Witness: Schedule: WPC1-2 Statement J-8 Page 1 of 1 Michigan Gas Utilities Corporation AFUDC Income For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ GAS AFUDC - Debt and Equity Portions ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Trans- Distri- Ln Energy Demand mission bution Storage General Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 1 Debt 0 0 0 0 0 0 0 2 Equity 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 3 Total 0 0 0 0 0 0 0 ========= ========= ========= ========= ========= ========= ========= May not cross-check due to rounding


Page: 49 of 120

1MG Case No.: Witness: Schedule: WPC1-1f Statement K Page 1 of 3 Michigan Gas Utilities Corporation Taxes Other Than Income Taxes Allocation Percentage Calculations For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Production Trans- Distri- Ln Total Energy Demand mission bution Storage Customer Direct ¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ 1 Sal & Wages 1,277,761 0 75,462 18,938 707,069 17,671 458,620 0 2 Ratebase 4,066,239 270,084 48,555 576,133 2,985,233 186,234 0 0 ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ 3 Total 5,344,000 270,084 124,017 595,071 3,692,303 203,905 458,620 0 ======== ======== ======== ======== ======== ======== ======== ======== May not cross-check due to rounding


Page: 50 of 120

1MG Case No.: Witness: Schedule: WPC1-1f.1 Statement K Page 2 of 3 Michigan Gas Utilities Corporation Gas Taxes Other Than Income Taxes by Function and by Cost Component For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ FUNCTIONALIZATION BASIS GAS Fn Alloc UTILITY Method ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ LN FEDERAL 1 Retirement Benefits 812,694 L 2 Unemployment Comp. 6,310 L 3 PR Taxes Credited 0 L 4 Super Fund Tax 0 N 5 Highway Use Tax 0 N 6 Fed Excise Tax 640 N STATE-MICHIGAN 7 Gross Receipts Tax 0 N 8 Unemployment Comp. 36,975 L 9 Remain. Assessment 0 10 Use Tax 0 N 11 Unauthor. Ins. Tax 17,256 N 12 Wis Recycling Fee 0 N 13 Single Business Tax 0 N 14 Property Tax 4,048,343 N LOCAL-MICHIGAN 15 Real Est & Property 0 N IBS 16 IBS Payroll Tax 421,782 L OTHER 17 Franchise Tax Fees 0 N 18 State Unitary Fees 0 N ¯¯¯¯¯¯¯¯ 19 Total TOTIT 5,344,000 ======== Functionalization Methods: L = Allocation Method L - Salaries & Wage N = Allocation Method N - Ratebase May not cross-check due to rounding


Page: 51 of 120

1MG Case No.: Witness: Schedule: WPC1-1f.1 Statement K Page 3 of 3 Michigan Gas Utilities Corporation Taxes Other Than Income Taxes Allocation Percentage Calculations For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Production Trans- Distri- Ln Total Energy Demand mission bution Storage Customer Direct ¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯ ¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯ 1 AML 1.000000 0.000000 0.059058 0.014821 0.553366 0.013830 0.358925 0.000000 ======= ======= ======= ======= ======= ======= ======= 2 AMN 1.000000 0.066421 0.011941 0.141687 0.734151 0.045800 0.000000 0.000000 ======= ======= ======= ======= ======= ======= ======= These allocation percentages are used on page K2.


Page: 52 of 120

1MG Case No.: Witness: Schedule: WPC1-1 Statement M Page 1 of 3 Michigan Gas Utilities Corporation Cost of Service For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ LN Gas SOURCE ¯¯ ¯¯¯¯¯¯¯¯ 1 Present Rates 140,474,520 2 Energy Optimizatn 0 3 Power Department 0 ¯¯¯¯¯¯¯¯¯ 4 Tot Present Rates 140,474,520 5 Other Adjustments 1,118,000 WPC1-1f(i)(M-5p1) ¯¯¯¯¯¯¯¯¯ 6 Total Revenue 141,592,520 ¯¯¯¯¯¯¯¯¯ 7 Gas Purchases 72,965,832 WPC1-1b.1 (H1) 8 Other O&M Exp. 40,255,042 WPC1-1b.1 (H1) ¯¯¯¯¯¯¯¯¯ 9 Total O&M Expense 113,220,874 10 Depr Expense-S/L 9,879,390 WPC1-1c.1 (I1) 11 Amort.- 406/407 0 WPC1-1c.6 12 Taxes other than Income Taxes 5,344,000 WPC1-1d (K1) ¯¯¯¯¯¯¯¯¯ 13 Operating Income 13,148,256 14 Other Inc. & Adjustments Before Taxes 0 WPC1-1f(ii) (M5p2) ¯¯¯¯¯¯¯¯¯ 15 Income before Income Taxes 13,148,256 16 Income Taxes 3,397,902 WPC1-1i.1 (J1) ¯¯¯¯¯¯¯¯¯ 17 NET INCOME 9,750,354 18 Other Inc & Adjustments After Taxes 0 WPC1-1f(ii) (M5p2) ¯¯¯¯¯¯¯¯¯ 19 ADJUSTED NET INC 9,750,354 ========= 20 Rate Base 223,654,604 Schedule B-1 (Mp2) ========= May not cross-check due to rounding


Page: 53 of 120

1MG Case No.: Witness: Schedule: Allocation P Statement M Page 2 of 3 Michigan Gas Utilities Corporation Rate Base For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ LN Gas SOURCE ¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯ 1 Gross Plant 384,911,350 WPB6-1c (D1) 2 Accum Deprec 194,035,758 WPB6-4c (E1) ¯¯¯¯¯¯¯¯ 3 Net Plant 190,875,592 4 C W I P 16,364 WPB6-3c (D-1p1) 5 Fut Use Plt 0 WPB6-2b (F4) ¯¯¯¯¯¯¯¯ 6 Plant Total 190,891,956 ======== 7 Workng Capital 23,796,827 WPB3-2 (F3) 8 *Cash & Bank 756,052 WPB3-3a (F6) 9 *Fuel Stock 0 WPB3-4b (F1) 10 *Material & Sup 775,648 WPB3-4b (F1) 11 *Gas Storage 13,469,260 WPB3-4b (F1) 12 *Prepayments 396,961 WPB3-5c (F5) ¯¯¯¯¯¯¯¯ 13 Sub-Total 39,194,748 ======== 14 Othr Prop & Inv -242,083 WPB1-1c (F8) ¯¯¯¯¯¯¯¯ 15 Sub-Total -242,083 ======== Deduct: 16 *Taxes 6,190,016 WPB3-6a (F7) 17 Cust Advances 0 WPB5-7a (F2) ¯¯¯¯¯¯¯¯ 18 Sub-Total 6,190,016 ======== 19 RATE BASE 223,654,605 ======== * = WORKING CAPITAL COMPONENT. Total cross checks to SCH. B-3. May not cross-check due to rounding


Page: 54 of 120

1MG Case No.: Witness: Statement M Page 3 of 3 Michigan Gas Utilities Corporation Total Gas Revenue Requirements For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Ln ENERGY DEM TRANS DIST STRG CUST DIRECT/RB TOTAL ¯¯ ¯¯¯¯¯¯ ¯¯¯¯ ¯¯¯¯¯ ¯¯¯¯ ¯¯¯¯ ¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯ 1 Prod 73,871,831 853,465 0 0 0 0 0 74,725,296 2 Trans 0 0 414,022 0 0 0 0 414,022 3 Dist 0 0 0 10,167,249 0 0 0 10,167,249 4 Storage 0 0 0 0 535,411 0 0 535,411 5 Cus Acc 0 0 0 0 0 10,597,939 0 10,597,939 6 Cus Ser 0 0 0 0 0 990,449 0 990,449 7 Sales 0 0 0 0 0 0 0 0 8 A & Gen 0 932,556 234,031 8,737,930 218,383 5,667,608 0 15,790,508 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 9 Tot Op 73,871,831 1,786,021 648,053 18,905,179 753,794 17,255,996 0 113,220,874 10 Depr 0 134,655 772,736 8,493,607 478,392 0 0 9,879,390 11 Dep-406 0 0 0 0 0 0 0 0 12 TOTIT 270,084 124,017 595,071 3,692,303 203,905 458,620 0 5,344,000 13 Inc Tax 226,963 40,803 484,149 2,508,617 156,500 0 0 3,417,031 14 ITC Def 0 0 0 -19,129 0 0 0 -19,129 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 15 Tot Exp 74,368,877 2,085,496 2,500,009 33,580,577 1,592,591 17,714,616 0 131,842,166 16 Other Income & Adjs 0 0 0 0 0 -268,000 -850,000 -1,118,000 17 Tx Amrt 0 0 0 0 0 0 0 0 18 Return 647,628 116,429 1,381,498 7,158,232 446,566 0 0 9,750,354 19 Ret Def 269,980 48,536 575,912 2,984,087 186,162 0 0 4,064,678 20 Additional Inc Tax 171,977 30,918 366,856 1,900,863 118,585 0 0 2,589,200 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 21 Rev Req 75,458,463 2,281,379 4,824,275 45,623,759 2,343,905 17,446,616 -850,000 147,128,397 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ Rev Req as % 22 of Tot. 51.2875 1.5506 3.2790 31.0095 1.5931 11.8581 ¯0.5777 100.0000 ========== ========== ========== ========== ========== ========== ========== ========== Note: Lines 13, 17, 18, and 19 are allocated based on Allocation Method N May not cross-check due to rounding


Page: 55 of 120

1MG Case No.: Witness: Schedule: Allocation Method C Statement M-1 Page 1 of 6 Michigan Gas Utilities Corporation Determination of Percentage of Distribution Plant Used to Serve MGU Customers For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Total Ln Account Gas ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯ 1 374 317,007 1.000000 2 375 322,369 1.000000 3 376 136,114,629 1.000000 4 377 0 1.000000 5 378 6,794,362 1.000000 6 379 -28,224 1.000000 7 380 83,286,891 1.000000 8 381, 383, 385 53,158,420 1.000000 9 382 0 1.000000 10 386 0 1.000000 11 387 0 1.000000 12 303 0 1.000000 13 302 22,656 1.000000 ¯¯¯¯¯¯¯¯¯ 14 Total 279,988,110 ========= May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: Allocation Method D Statement M-1 Page 2 of 6 Michigan Gas Utilities Corporation Determination of Percentage of Accumulated Depreciation * Straight Line * Used to Serve MGU Customers For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Total Ln Account Gas ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯ 1 374 54,738 1.000000 2 375 228,459 1.000000 3 376 75,357,253 1.000000 4 377 0 1.000000 5 378 3,117,764 1.000000 6 379 -6,411 1.000000 7 380 45,324,006 1.000000 8 381, 383, 385 20,196,018 1.000000 9 382 0 1.000000 10 386 0 1.000000 11 387 0 1.000000 12 303 0 1.000000 13 302 16,010 1.000000 ¯¯¯¯¯¯¯¯ 14 Total 144,287,837 ======== May not cross-check due to rounding


Page: 57 of 120

1MG Case No.: Witness: Schedule: Allocation Method E Statement M-1 Page 3 of 6 Michigan Gas Utilities Corporation Determination of Percentage of Depreciation Expense * Straight Line * Used to Serve MGU Customers For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Total Ln Account Gas ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ 1 374 9,779 1.000000 2 375 4,739 1.000000 3 376 3,061,053 1.000000 4 377 0 1.000000 5 378 261,583 1.000000 6 379 -1,087 1.000000 7 380 2,999,962 1.000000 8 381, 383, 385 919,464 1.000000 9 382 0 1.000000 10 386 0 1.000000 11 387 0 1.000000 12 303 0 1.000000 13 302 906 1.000000 ¯¯¯¯¯¯¯¯ 14 Total 7,256,400 ======== May not cross-check due to rounding


Page: 58 of 120

1MG Case No.: Witness: Schedule: Allocation Method T Statement M-1 Page 4 of 6 Michigan Gas Utilities Corporation Determination of Percentage of Depreciation Expense * Tax Savings * Used to Serve MGU Customers For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Total Ln Account Gas ¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯ 1 374 0 1.000000 2 375 0 1.000000 3 376 0 1.000000 4 377 0 1.000000 5 378 0 1.000000 6 379 0 1.000000 7 380 0 1.000000 8 381, 383, 385 0 1.000000 9 382 0 1.000000 10 386 0 1.000000 11 387 0 1.000000 12 303 0 1.000000 13 302 0 1.000000 ¯¯¯¯¯¯¯¯ 14 Total 0 ======== May not cross-check due to rounding


Page: 59 of 120

1MG Case No.: Witness: Schedule: Allocation Method F Statement M-1 Page 5 of 6 Michigan Gas Utilities Corporation Allocation of Distribution Expenses to MGU Customers For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas O&M Ratio Used Distribution Expense Expenses for Alloc ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ LN Operation: ¯¯ 1 (870)Superv.& Engr. 1,006,954 1.000000 2 (871)Load Dispatch 298,824 1.000000 3 (872)Comp Labr & Ex 0 1.000000 4 (873)Comp Fuel & Pw 0 1.000000 5 (874)Mains&Serv Exp 1,107,652 1.000000 6 (875)Ms&Reg Exp-Gen 21,038 1.000000 7 (877)Ms&Reg Exp-Gat 58,359 1.000000 8 (878)Mtr&Hous Regul 952,931 1.000000 9 (879)Cust Install 1,050,339 1.000000 10 (880)Other 3,925,757 1.000000 11 (881)Rents 3,317 1.000000 ¯¯¯¯¯¯¯¯ 12 Total Operation 8,425,171 ¯¯¯¯¯¯¯¯ Maintenance: 13 (885)Superv.& Engr. 50,698 1.000000 14 (886)Struct & Imprv 0 1.000000 15 (887)Mains 720,616 1.000000 16 (888)Comp Stat Equp 0 1.000000 17 (889)Ms&Reg Exp-Gen 53,838 1.000000 18 (891)Ms&Reg Exp-Gat 76,036 1.000000 19 (892)Services 395,770 1.000000 20 (893)Mtr&Hous Regul 310,956 1.000000 21 (894)Other Equipmt 134,164 1.000000 ¯¯¯¯¯¯¯¯ 22 Total Maintenance 1,742,078 ¯¯¯¯¯¯¯¯ 23 Total Distribution 10,167,249 ======== 24 Jurisdictional Percentage 100.0000 ====== May not cross-check due to rounding


Page: 60 of 120

1MG Case No.: Witness: Schedule: Allocation Method F-a Statement M-1 Page 6 of 6 Michigan Gas Utilities Corporation Description of Allocation of Distribution Expenses to MGU Customers For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Allocation Ratio Used Distribution Expense Source for Alloc ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ Ln Operation: 1 (870)Superv.& Engr. ALL 1.000000 2 (871)Load Dispatch ALL 1.000000 3 (872)Comp Labr & Ex DEMAND (D1) 1.000000 4 (873)Comp Fuel & Pw DEMAND (D1) 1.000000 5 (874)Mains&Serv Exp 376 & 380 1.000000 6 (875)Ms&Reg Exp-Gen 378 1.000000 7 (877)Ms&Reg Exp-Gat 379 1.000000 8 (878)Mtr&Hous Regul 381, 383, 385 1.000000 9 (879)Cust Install 381, 383, 385 1.000000 10 (880)Other ALL 1.000000 11 (881)Rents ALL 1.000000 Maintenance: 12 (885)Superv.& Engr. ALL 1.000000 13 (886)Struct & Imprv 375 1.000000 14 (887)Mains 376 1.000000 15 (888)Comp Stat Equp DEMAND (D1) 1.000000 16 (889)Ms&Reg Exp-Gen 378 1.000000 17 (891)Ms&Reg Exp-Gat 379 1.000000 18 (892)Services 380 1.000000 19 (893)Mtr&Hous Regul 381, 383, 385 1.000000 20 (894)Other Equipmt ALL 1.000000 May not cross-check due to rounding


Page: 61 of 120

1MG Case No.: Witness: Statement M-3 Page 1 of 1 Michigan Gas Utilities Corporation Summary of MGU Monthly Throughput For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Monthly Throughput Total GCR Total Total Sales Transport Throughput Ln Mcf Mcf Mcf ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 1 Jan 2,949,669 1,858,775 4,808,444 2 Feb 2,637,387 1,713,958 4,351,345 3 Mar 2,446,291 1,611,350 4,057,641 4 Apr 1,407,633 1,266,579 2,674,212 5 May 721,370 975,537 1,696,907 6 Jun 388,852 850,987 1,239,839 7 Jul 322,346 856,135 1,178,481 8 Aug 316,813 854,261 1,171,075 9 Sep 392,841 854,618 1,247,459 10 Oct 937,752 1,097,806 2,035,558 11 Nov 1,584,087 1,282,179 2,866,266 12 Dec 2,695,675 1,570,355 4,266,030 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 13 Total 16,800,716 14,792,540 31,593,256 ========== ========== ========== GCR Transport Pct of Pct of Ln Throughput Throughput Throughput ¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 Jan 0.613435 0.386565 1.000000 15 Feb 0.606108 0.393892 1.000000 16 Mar 0.602885 0.397115 1.000000 17 Apr 0.526373 0.473627 1.000000 18 May 0.425109 0.574891 1.000000 19 Jun 0.313631 0.686369 1.000000 20 Jul 0.273527 0.726473 1.000000 21 Aug 0.270532 0.729468 1.000000 22 Sep 0.314913 0.685087 1.000000 23 Oct 0.460686 0.539314 1.000000 24 Nov 0.552666 0.447334 1.000000 25 Dec 0.631893 0.368107 1.000000 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 26 Total 0.531782 0.468218 1.000000 ========== ========== ========== May not cross-check due to rounding


Page: 62 of 120

1MG Case No.: Witness: Schedule: WPC1-1f(i) Statement M-5 Page 1 of 2 Michigan Gas Utilities Corporation Other Revenues For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas ¯¯¯¯¯¯¯¯¯¯ Ln ACCOUNT 487 ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Late Paymt Rev-MI 850,000 48700M ¯¯¯¯¯¯¯¯¯¯ 2 Total Acct 487 850,000 ACCOUNT 488 ¯¯¯¯¯¯¯¯¯¯¯ 3 Serv Cust Equip 0 4 Miscellaneous 88,000 488000 ¯¯¯¯¯¯¯¯¯¯ 5 Total Acct 488 88,000 ACCOUNT 493 ¯¯¯¯¯¯¯¯¯¯¯ 8 Miscellaneous 0 493000 ¯¯¯¯¯¯¯¯¯¯ 9 Total Acct 493 0 ACCOUNT 495 ¯¯¯¯¯¯¯¯¯¯¯ 14 Other Gas Revenue 180,000 495000 15 MI EngyOpt DefRev 0 495013 16 Mich Gas True-up 0 49508M 17 Cust Penalties 0 495100 18 Gas Transport TU 0 49510M 19 Rev Decoupling 0 49598M ¯¯¯¯¯¯¯¯¯¯ 20 Total Acct 495 180,000 ¯¯¯¯¯¯¯¯¯¯ 21 Total Other Rev 1,118,000 ========== May not cross-check due to rounding


Page: 63 of 120

1MG Case No.: Witness: Schedule: WPC1-1f(ii) Statement M-5 Page 2 of 2 Michigan Gas Utilities Corporation Other Adjustments For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ ALLOC GAS METHOD ¯¯¯ ¯¯¯¯¯¯¯ Ln Other Income & Adjusts - Before Tax: ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ 1 Gain(Loss) from Sale of Ut Prop 0 M1p1 -------- 2 TOTAL OTHER INCOME & ADJUSTS: BEFORE TAX 0 ======== Other Income & Adjustments - After Tax: ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ 3 Tax Amortizations (409) 0 J-5 P.2 4 Tax Amortizations (419/426/431) 0 J-5 p.1 -------- 5 TOTAL OTHER INCOME & ADJUSTS: AFTER-TAX 0 ======== May not cross-check due to rounding


Page: 64 of 120

1MG Case No.: Witness: Schedule: WPB1-4 Michigan Gas Utilities Corporation (Accounts 114 & 115) Aquisition Premium For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ LN ¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯¯ 14 Ave (1) 0 ========= (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPB3-9b Michigan Gas Utilities Corporation Prepayments - Other (Account 165000) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total Other Other Prepayments Prepayments ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 2 Jan 0 0 3 Feb 0 0 4 Mar 0 0 5 Apr 0 0 6 May 0 0 7 Jun 0 0 8 Jul 0 0 9 Aug 0 0 10 Sep 0 0 11 Oct 0 0 12 Nov 0 0 13 Dec 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(1) 0 0 =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 66 of 120

1MG Case No.: Witness: Schedule: WPB3-9c Michigan Gas Utilities Corporation Prepayments - Insurance (Accounts 165010, 165015) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Gas Total Insur. Insur. Gas Prepay Prepay Insur. (165010) (165015) Prepay ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ 1 Dec 533,913 0 533,913 2 Jan 495,843 0 495,843 3 Feb 457,773 0 457,773 4 Mar 419,703 0 419,703 5 Apr 437,662 0 437,662 6 May 399,361 0 399,361 7 Jun 361,060 0 361,060 8 Jul 322,759 0 322,759 9 Aug 284,458 0 284,458 10 Sep 246,157 0 246,157 11 Oct 207,855 0 207,855 12 Nov 589,212 0 589,212 13 Dec 549,493 0 549,493 ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ 14 Ave(1) 396,962 0 396,962 ======= ======= ======= (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 67 of 120

1MG Case No.: Witness: Schedule: WPB3-9d Michigan Gas Utilities Corporation Prepayments - Federal Hwy Use Tax (Account 165190) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ 100% NON-RATEBASE Ln Gas Non- Total Hwy Use Utility Acct Prepay Hwy Use 165190 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 68 of 120

1MG Case No.: Witness: Schedule: WPB3-9e Michigan Gas Utilities Corporation Prepayments - Licenses (Account 165020) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total License License Prepay Prepay (165020) - ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ 1 Dec 0 0 2 Jan 0 0 3 Feb 0 0 4 Mar 0 0 5 Apr 0 0 6 May 0 0 7 Jun 0 0 8 Jul 0 0 9 Aug 0 0 10 Sep 0 0 11 Oct 0 0 12 Nov 0 0 13 Dec 0 0 ¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯ 14 Ave(1) 0 0 ======= ======= (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding Program Name = WPB3^9E


Page: 69 of 120

1MG Case No.: Witness: Schedule: WPB3-9f Michigan Gas Utilities Corporation Prepayments - Taxes (Account 165030) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total Taxes Non- Acct Ln Prepay Utility 165030 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 70 of 120

1MG Case No.: Witness: Schedule: WPB3-9g Michigan Gas Utilities Corporation Prepayments - Interest on Commercial Paper (IOCP) (Account 165040) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total IOCP Non- Acct Ln Prepay Utility 165040 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 71 of 120

1MG Case No.: Witness: Schedule: WPB3-9h Michigan Gas Utilities Corporation Prepayments - Federal & State Income Tax (Account 165350/351/365 ) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Total Gas Acct Inc Tax Non- 165350/51 Ln Prepay Utility 165365 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 72 of 120

1MG Case No.: Witness: Schedule: WPB3-9i Michigan Gas Utilities Corporation Prepayments - Gross Receipts Tax (GRT) (Account 165080) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total GRT Non- Acct Ln Prepay Utility 165080 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 73 of 120

1MG Case No.: Witness: Schedule: WPB3-9j Michigan Gas Utilities Corporation Prepayments - Gas Cost (Account 165200) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Total Gas Non- Acct Ln Cost Utility 165200 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 74 of 120

1MG Case No.: Witness: Schedule: WPB3-9k Michigan Gas Utilities Corporation Prepayments - Surplus Lines Tax (Account 165360) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Surplus Total Lines Non- Acct Ln Prepay Utility 165360 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 75 of 120

1MG Case No.: Witness: Schedule: WPB4-1 Michigan Gas Utilities Corporation Other Property & Investments For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ ACCT ACCT NON- 128525 128600 UTILITY(2) TOTAL ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec -722,656 25,000 1,154,525 456,869 2 Jan -647,467 25,000 1,170,585 548,118 3 Feb -572,278 25,000 1,186,645 639,367 4 Mar -497,089 25,000 1,202,705 730,616 5 Apr -421,900 25,000 1,218,765 821,865 6 May -346,711 25,000 1,234,825 913,114 7 Jun -271,530 25,000 1,250,885 1,004,355 8 Jul -196,341 25,000 1,266,945 1,095,604 9 Aug -121,152 25,000 1,283,005 1,186,853 10 Sep -45,963 25,000 1,299,065 1,278,102 11 Oct 29,226 25,000 1,315,125 1,369,351 12 Nov 104,415 25,000 1,331,185 1,460,600 13 Dec 286,239 25,000 1,442,496 1,753,735 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Avg(1) -267,083 25,000 1,254,854 1,012,771 =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Non Utility includes Account 129510 May not cross-check due to rounding WPB4^1


Page: 76 of 120

1MG Case No.: Witness: Schedule: WPB4-2 Michigan Gas Utilities Corporation Utility Plant - Non Ratebase For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Utility Accum Plant - Deprec- ARO ARO (101200) (108200) Total ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 1,253,578 -477,355 776,223 2 Jan 1,253,578 -482,188 771,390 3 Feb 1,253,578 -487,020 766,557 4 Mar 1,253,578 -491,853 761,725 5 Apr 1,253,578 -496,686 756,892 6 May 1,253,578 -501,518 752,059 7 Jun 1,253,578 -506,351 747,227 8 Jul 1,253,578 -511,184 742,394 9 Aug 1,253,578 -516,016 737,561 10 Sep 1,253,578 -520,849 732,729 11 Oct 1,253,578 -525,682 727,896 12 Nov 1,253,578 -530,514 723,063 13 Dec 1,253,578 -535,347 718,231 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Avg(1) 1,253,578 -506,351 747,227 =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 77 of 120

1MG Case No.: Witness: Schedule: WPB4-3 Michigan Gas Utilities Corporation Cash & Bank Balances - Cash (Account 131) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total Cash Non- Cash Ln Bal. Utility Bal. ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 78 of 120

1MG Case No.: Witness: Schedule: WPB4-4 Michigan Gas Utilities Corporation Cash & Bank Balances - Interest on Special Deposits (ISD) (Account 132) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total ISD Non- ISD Ln Bal. Utility Bal. ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 79 of 120

1MG Case No.: Witness: Schedule: WPB4-5 Michigan Gas Utilities Corporation Cash & Bank Balances - Other Special Deposits (OSD) (Account 134 - Excluding 1347%) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total OSD Non- OSD Ln Bal. Utility Bal. ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 756,052 0 756,052 2 Jan 756,052 0 756,052 3 Feb 756,052 0 756,052 4 Mar 756,052 0 756,052 5 Apr 756,052 0 756,052 6 May 756,052 0 756,052 7 Jun 756,052 0 756,052 8 Jul 756,052 0 756,052 9 Aug 756,052 0 756,052 10 Sep 756,052 0 756,052 11 Oct 756,052 0 756,052 12 Nov 756,052 0 756,052 13 Dec 756,052 0 756,052 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 756,052 0 756,052 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 80 of 120

1MG Case No.: Witness: Schedule: WPB4-6 Michigan Gas Utilities Corporation Cash & Bank Balances - Working Fund Acct 135% For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total Work Non- Account Ln Fund Utility 135% ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 81 of 120

1MG Case No.: Witness: Schedule: WPB4-7 Michigan Gas Utilities Corporation Temporary Cash Investments & Notes Receivable For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 136) Temporary Cash Investments ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ LN Gas ¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯ 14 Ave (1) 0 ======== (Account 141) Notes Receivable ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ LN Gas ¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 240 2 Jan 240 3 Feb 240 4 Mar 240 5 Apr 240 6 May 240 7 Jun 240 8 Jul 240 9 Aug 240 10 Sep 240 11 Oct 240 12 Nov 240 13 Dec 240 ¯¯¯¯¯¯¯¯ 14 Ave (1) 240 ======== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding WPB4^7


Page: 82 of 120

1MG Case No.: Witness: Schedule: WPB4-8 Michigan Gas Utilities Corporation Other Current & Accrued Assets - TOTAL For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Acc 142) (Acc 143) (Acc 144) (Acc 146) (Acc 147) (Acc 171) Customer Other Accum Prov A/R from Tax Rec. Interest Accounts Accounts Uncollect Assoc. Assoc. & Divs Receiv Receiv Accts Co. Co. Receiv TOTAL ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 20,908,705 423,242 -2,065,454 -252 0 0 19,266,241 2 Jan 20,908,705 423,242 -2,207,790 -252 0 0 19,123,905 3 Feb 20,908,705 423,242 -2,316,311 -252 0 0 19,015,384 4 Mar 20,908,705 423,242 -2,399,291 -252 0 0 18,932,404 5 Apr 20,908,705 423,242 -2,347,649 -252 0 0 18,984,046 6 May 20,908,705 423,242 -2,248,304 -252 0 0 19,083,391 7 Jun 20,908,705 423,242 -2,162,538 -252 0 0 19,169,157 8 Jul 20,908,705 423,242 -2,042,120 -252 0 0 19,289,575 9 Aug 20,908,705 423,242 -1,931,610 -252 0 0 19,400,085 10 Sep 20,908,705 423,242 -1,891,425 -252 0 0 19,440,270 11 Oct 20,908,705 423,242 -1,852,520 -252 0 0 19,479,175 12 Nov 20,908,705 423,242 -1,937,495 -252 0 0 19,394,200 13 Dec 20,908,705 423,242 -2,065,774 -252 0 0 19,265,921 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 20,908,705 423,242 -2,116,889 -252 0 0 19,214,806 =========== =========== =========== =========== =========== =========== =========== (Acc 173) (Acc 174) (Acc 175) Accrd Util Misc Curr Derivative Revenue & Accrued Assets TOTAL ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 10,479,418 5,945,220 78,690 35,769,568 2 Jan 10,807,960 5,607,983 78,690 35,618,537 3 Feb 6,887,624 5,270,745 78,690 31,252,443 4 Mar 2,516,614 4,933,508 78,690 26,461,215 5 Apr -5,547,763 4,596,270 78,690 18,111,243 6 May -10,569,711 4,259,033 78,690 12,851,402 7 Jun -12,524,598 3,921,795 78,690 10,645,044 8 Jul -12,575,655 3,584,558 78,690 10,377,167 9 Aug -12,549,635 3,247,320 78,690 10,176,460 10 Sep -11,524,907 2,910,083 78,690 10,904,136 11 Oct -8,898,303 2,572,845 78,690 13,232,407 12 Nov -4,111,437 2,235,608 78,690 17,597,060 13 Dec 2,637,703 5,995,050 78,690 27,977,364 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) -4,294,271 4,092,490 78,690 19,091,715 =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 83 of 120

1MG Case No.: Witness: Schedule: WPB4-8a Michigan Gas Utilities Corporation Other Current & Accrued Assets - ELECTRIC For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Acc 142) (Acc 143) (Acc 146) (Acc 144) (Acc 171) (Acc 147) Customer Other A/R from Accum Prov Interest Tax Rec. A/R A/R Assoc. Co Uncollect & Divs. Assoc. Co (2) (2) (2) Accts(2) Rec (3) (4) TOTAL ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 0 0 0 0 2 Jan 0 0 0 0 0 0 0 3 Feb 0 0 0 0 0 0 0 4 Mar 0 0 0 0 0 0 0 5 Apr 0 0 0 0 0 0 0 6 May 0 0 0 0 0 0 0 7 Jun 0 0 0 0 0 0 0 8 Jul 0 0 0 0 0 0 0 9 Aug 0 0 0 0 0 0 0 10 Sep 0 0 0 0 0 0 0 11 Oct 0 0 0 0 0 0 0 12 Nov 0 0 0 0 0 0 0 13 Dec 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 0 0 0 0 =========== =========== =========== =========== =========== =========== =========== (Acc 173) (Acc 174) (Acc 175) ACRD UTIL MI ELEC Derivative REVENUE TRUE-UP Assets TOTAL (5) (5) (5) ELEC ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 0 2 Jan 0 0 0 0 3 Feb 0 0 0 0 4 Mar 0 0 0 0 5 Apr 0 0 0 0 6 May 0 0 0 0 7 Jun 0 0 0 0 8 Jul 0 0 0 0 9 Aug 0 0 0 0 10 Sep 0 0 0 0 11 Oct 0 0 0 0 12 Nov 0 0 0 0 13 Dec 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 0 =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Account is Non-Utility only. May not cross-check due to rounding


Page: 84 of 120

1MG Case No.: Witness: Schedule: WPB4-8b Michigan Gas Utilities Corporation Other Current & Accrued Assets - GAS For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Acc 142) (Acc 143) (Acc 146) (Acc 144) (Acc 171) (Acc 147) Customer Other A/R from Accum Prov Interest Tax Rec. A/R A/R Assoc. Co Uncollect & Divs. Assoc. Co (2) (2) (2) Accts(2) Rec (3) (4) TOTAL ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 20,908,705 423,242 -252 -2,065,454 0 0 19,266,241 2 Jan 20,908,705 423,242 -252 -2,207,790 0 0 19,123,905 3 Feb 20,908,705 423,242 -252 -2,316,311 0 0 19,015,384 4 Mar 20,908,705 423,242 -252 -2,399,291 0 0 18,932,404 5 Apr 20,908,705 423,242 -252 -2,347,649 0 0 18,984,046 6 May 20,908,705 423,242 -252 -2,248,304 0 0 19,083,391 7 Jun 20,908,705 423,242 -252 -2,162,538 0 0 19,169,157 8 Jul 20,908,705 423,242 -252 -2,042,120 0 0 19,289,575 9 Aug 20,908,705 423,242 -252 -1,931,610 0 0 19,400,085 10 Sep 20,908,705 423,242 -252 -1,891,425 0 0 19,440,270 11 Oct 20,908,705 423,242 -252 -1,852,520 0 0 19,479,175 12 Nov 20,908,705 423,242 -252 -1,937,495 0 0 19,394,200 13 Dec 20,908,705 423,242 -252 -2,065,774 0 0 19,265,921 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 20,908,705 423,242 -252 -2,116,889 0 0 19,214,806 =========== =========== =========== =========== =========== =========== =========== (Acc 173) (Acc 174) (Acc 175) ACRD UTIL MI GCR Derivative REVENUE COLLECT Assets TOTAL GAS (5) GAS (5) GAS (5) GAS ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 10,479,418 4,050,627 78,690 33,874,976 2 Jan 10,807,960 3,713,390 78,690 33,723,944 3 Feb 6,887,624 3,376,152 78,690 29,357,850 4 Mar 2,516,614 3,038,915 78,690 24,566,623 5 Apr -5,547,763 2,701,677 78,690 16,216,650 6 May -10,569,711 2,364,440 78,690 10,956,809 7 Jun -12,524,598 2,027,202 78,690 8,750,451 8 Jul -12,575,655 1,689,965 78,690 8,482,574 9 Aug -12,549,635 1,352,727 78,690 8,281,867 10 Sep -11,524,907 1,015,490 78,690 9,009,543 11 Oct -8,898,303 678,252 78,690 11,337,814 12 Nov -4,111,437 341,015 78,690 15,702,467 13 Dec 2,637,703 4,100,457 78,690 26,082,771 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) -4,294,271 2,197,897 78,690 17,197,122 =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Account is Non-Utility only. May not cross-check due to rounding


Page: 85 of 120

1MG Case No.: Witness: Schedule: WPB4-8c Michigan Gas Utilities Corporation Other Current & Accrued Assets - Non Utility For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Acc 142) (Acc 144) (Acc 171) (Acc 147) CUSTOMER (Acc 143) (Acc 146) ACUM PROV INTEREST Tax Rec. ACCOUNTS OTH ACCTS A/R from UNCOLLECT & DIVS Assoc. TOTAL RECEIVE RECEIVE Assc Comp ACCOUNTS RECEIVE Co. NON UTIL ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 0 0 0 0 2 Jan 0 0 0 0 0 0 0 3 Feb 0 0 0 0 0 0 0 4 Mar 0 0 0 0 0 0 0 5 Apr 0 0 0 0 0 0 0 6 May 0 0 0 0 0 0 0 7 Jun 0 0 0 0 0 0 0 8 Jul 0 0 0 0 0 0 0 9 Aug 0 0 0 0 0 0 0 10 Sep 0 0 0 0 0 0 0 11 Oct 0 0 0 0 0 0 0 12 Nov 0 0 0 0 0 0 0 13 Dec 0 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 0 0 0 0 ========== ========== ========== ========== ========== ========== ========== (Acc 173) (Acc 174) (Acc 175) ACRD UTIL MI GCR Derivative REVENUE COLLECT Assets TOTAL GAS (5) GAS (5) GAS (5) GAS ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 1,894,593 0 1,894,593 2 Jan 0 1,894,593 0 1,894,593 3 Feb 0 1,894,593 0 1,894,593 4 Mar 0 1,894,593 0 1,894,593 5 Apr 0 1,894,593 0 1,894,593 6 May 0 1,894,593 0 1,894,593 7 Jun 0 1,894,593 0 1,894,593 8 Jul 0 1,894,593 0 1,894,593 9 Aug 0 1,894,593 0 1,894,593 10 Sep 0 1,894,593 0 1,894,593 11 Oct 0 1,894,593 0 1,894,593 12 Nov 0 1,894,593 0 1,894,593 13 Dec 0 1,894,593 0 1,894,593 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 1,894,593 0 1,894,593 =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 86 of 120

1MG Case No.: Witness: Schedule: WPB4-9 Michigan Gas Utilities Corporation Other Deferred Debits - TOTAL For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Acc 182) (Acc 184) (Acc 186) (Acc 188) (Acc 189) (Acc 191) RESEARCH UNAMORT UNRECOVRD REG CLEARING AND LOSS ON PGC ACT ASSETS ACCOUNTS MISC DEF DEVELOP REAQ DEBT GEN SY ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 57,943,692 -64,750 40,923,876 0 0 0 2 Jan 58,016,884 -64,750 40,924,160 0 0 0 3 Feb 58,090,070 -64,750 40,924,439 0 0 0 4 Mar 58,163,298 -64,750 40,924,744 0 0 0 5 Apr 58,236,568 -64,750 40,925,051 0 0 0 6 May 58,310,029 -64,750 40,925,397 0 0 0 7 Jun 58,383,340 -64,750 40,925,683 0 0 0 8 Jul 58,456,689 -64,750 40,926,028 0 0 0 9 Aug 58,530,080 -64,750 40,926,415 0 0 0 10 Sep 58,603,715 -64,750 40,926,773 0 0 0 11 Oct 58,677,244 -64,750 40,927,194 0 0 0 12 Nov 58,751,016 -64,750 40,927,549 0 0 0 13 Dec 56,589,247 -64,750 40,927,857 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 58,290,450 -64,750 40,925,775 0 0 0 =========== =========== =========== =========== =========== =========== Less (182340 TOTAL 182400/410 NET 182376) DEFERRED PLANT DEBITS ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 98,802,818 2 Jan 0 98,876,294 3 Feb 0 98,949,759 4 Mar 0 99,023,292 5 Apr 0 99,096,869 6 May 0 99,170,675 7 Jun 0 99,244,273 8 Jul 0 99,317,966 9 Aug 0 99,391,745 10 Sep 0 99,465,738 11 Oct 0 99,539,688 12 Nov 0 99,613,815 13 Dec 0 97,452,354 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 99,151,475 =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 87 of 120

1MG Case No.: Witness: Schedule: WPB4-9a Michigan Gas Utilities Corporation Other Deferred Debits - ELECTRIC For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Acc 182) (Acc 184) (Acc 186) (Acc 188) (Acc 189) (Acc 191) REG CLEARING RESEARCH UNAMORT UNRECOVRD ASSETS ACCOUNTS AND LOSS ON PGC ACT (2) (2) MISC DEF(3) DEVELOP(3) REAQ DT(4) GEN SY ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 0 0 0 2 Jan 0 0 0 0 0 0 3 Feb 0 0 0 0 0 0 4 Mar 0 0 0 0 0 0 5 Apr 0 0 0 0 0 0 6 May 0 0 0 0 0 0 7 Jun 0 0 0 0 0 0 8 Jul 0 0 0 0 0 0 9 Aug 0 0 0 0 0 0 10 Sep 0 0 0 0 0 0 11 Oct 0 0 0 0 0 0 12 Nov 0 0 0 0 0 0 13 Dec 0 0 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 0 0 0 =========== =========== =========== =========== =========== =========== Less (182340, TOTAL 182400/410, NET 182376, ELEC DEF INC. IN PLT DEBITS ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 2 Jan 0 0 3 Feb 0 0 4 Mar 0 0 5 Apr 0 0 6 May 0 0 7 Jun 0 0 8 Jul 0 0 9 Aug 0 0 10 Sep 0 0 11 Oct 0 0 12 Nov 0 0 13 Dec 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 88 of 120

1MG Case No.: Witness: Schedule: WPB4-9b Michigan Gas Utilities Corporation Other Deferred Debits - GAS For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Acc 182) (Acc 184) (Acc 186) (Acc 188) (Acc 189) (Acc 191 REG CLEARING RESEARCH UNAMORT UNRECOVRD ASSETS ACCOUNTS AND LOSS ON GAS ACT (2) (2) MISC DEF(3) DEVELOP(3) REAQ DT(4) GEN SY ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 57,943,692 -64,750 1,188,516 0 0 0 2 Jan 58,016,884 -64,750 1,188,800 0 0 0 3 Feb 58,090,070 -64,750 1,189,078 0 0 0 4 Mar 58,163,298 -64,750 1,189,384 0 0 0 5 Apr 58,236,568 -64,750 1,189,691 0 0 0 6 May 58,310,029 -64,750 1,190,036 0 0 0 7 Jun 58,383,340 -64,750 1,190,322 0 0 0 8 Jul 58,456,689 -64,750 1,190,667 0 0 0 9 Aug 58,530,081 -64,750 1,191,055 0 0 0 10 Sep 58,603,715 -64,750 1,191,413 0 0 0 11 Oct 58,677,244 -64,750 1,191,834 0 0 0 12 Nov 58,751,016 -64,750 1,192,189 0 0 0 13 Dec 56,589,247 -64,750 1,192,497 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 58,290,450 -64,750 1,190,415 0 0 0 =========== =========== =========== =========== =========== =========== Less (182340, TOTAL 182400/410, NET 182376, GAS DEF INCL IN PLT DEBITS ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 59,067,457 2 Jan 0 59,140,934 3 Feb 0 59,214,398 4 Mar 0 59,287,931 5 Apr 0 59,361,508 6 May 0 59,435,315 7 Jun 0 59,508,912 8 Jul 0 59,582,606 9 Aug 0 59,656,385 10 Sep 0 59,730,377 11 Oct 0 59,804,328 12 Nov 0 59,878,455 13 Dec 0 57,716,994 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 59,416,115 =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 89 of 120

1MG Case No.: Witness: Schedule: WPB4-9c Michigan Gas Utilities Corporation Other Deferred Debits - Non Utility For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Acc 182) (Acc 184) (Acc 186) (Acc 188) (Acc 189) (Acc 191) MISC RESEARCH UNAMORT UNRECOVRD REG CLEARING DEFERRED AND LOSS ON GAS ACT ASSETS ACCOUNTS DEBITS DEVELOP REAQ DEBT GEN SY ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 39,735,360 0 0 0 2 Jan 0 0 39,735,360 0 0 0 3 Feb 0 0 39,735,360 0 0 0 4 Mar 0 0 39,735,360 0 0 0 5 Apr 0 0 39,735,360 0 0 0 6 May 0 0 39,735,360 0 0 0 7 Jun 0 0 39,735,360 0 0 0 8 Jul 0 0 39,735,360 0 0 0 9 Aug 0 0 39,735,360 0 0 0 10 Sep 0 0 39,735,360 0 0 0 11 Oct 0 0 39,735,360 0 0 0 12 Nov 0 0 39,735,360 0 0 0 13 Dec 0 0 39,735,360 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 39,735,360 0 0 0 =========== =========== =========== =========== =========== =========== (Acc 182) INCLUDED IN NON UTIL PLANT TOTAL ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 39,735,360 2 Jan 0 39,735,360 3 Feb 0 39,735,360 4 Mar 0 39,735,360 5 Apr 0 39,735,360 6 May 0 39,735,360 7 Jun 0 39,735,360 8 Jul 0 39,735,360 9 Aug 0 39,735,360 10 Sep 0 39,735,360 11 Oct 0 39,735,360 12 Nov 0 39,735,360 13 Dec 0 39,735,360 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 39,735,360 =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 90 of 120

1MG Case No.: Witness: Schedule: WPB5-1 Michigan Gas Utilities Corporation Common Stock For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Acc 201%) (Acc 215100) UNAPPROP COMMON APPROP RET RETAINED STOCK (Acc 207%) EARNINGS - EARNINGS LN ISSUE PREMIUM AMORTIZATION (2) ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 100 133,114,459 0 -1,846,556 2 Jan 100 133,114,459 0 1,245,724 3 Feb 100 133,082,008 0 3,878,742 4 Mar 100 129,116,701 0 5,806,782 5 Apr 100 129,116,701 0 6,664,519 6 May 100 129,116,701 0 6,471,912 7 Jun 100 125,651,324 0 5,607,116 8 Jul 100 125,651,324 0 5,134,751 9 Aug 100 125,651,324 0 4,581,651 10 Sep 100 125,685,947 0 3,717,712 11 Oct 100 125,685,947 0 3,985,207 12 Nov 100 125,685,947 0 4,970,142 13 Dec 100 125,720,572 0 7,338,444 ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 14 AVG 100 128,081,324 0 4,567,517 ============ ============ ============ ============ (Acc 219000) (Acc 217%) (Acc 210%) (Acc 214%) OTHER COMP REACQUIRED GAIN ON CAPITAL INCOME - CAPITAL REACQUIRED STOCK FAS87 STOCK CAPITAL EXPENSE TOTAL ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 0 131,268,003 2 Jan 0 0 0 0 134,360,282 3 Feb 0 0 0 0 136,960,850 4 Mar 0 0 0 0 134,923,583 5 Apr 0 0 0 0 135,781,319 6 May 0 0 0 0 135,588,713 7 Jun 0 0 0 0 131,258,540 8 Jul 0 0 0 0 130,786,175 9 Aug 0 0 0 0 130,233,075 10 Sep 0 0 0 0 129,403,758 11 Oct 0 0 0 0 129,671,253 12 Nov 0 0 0 0 130,656,189 13 Dec 0 0 0 0 133,059,116 ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 14 AVG 0 0 0 0 132,648,941 ============ ============ ============ ============ ============ (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) INCLUDES ACCTS 216% + 436% + 437% + 438% + 439% + RE216 May not cross-check due to rounding


Page: 91 of 120

1MG Case No.: Witness: Schedule: WPB5-2 Michigan Gas Utilities Corporation Preferred Stock (Account 204) For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ LN ¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯¯ 14 Ave (1) 0 ========= (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 92 of 120

1MG Case No.: Witness: Schedule: WPB5-3 Michigan Gas Utilities Corporation Long Term Debt For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Acct 223) Ln N/P Assoc Co ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 71,000,000 2 Jan 71,000,000 3 Feb 71,000,000 4 Mar 71,000,000 5 Apr 75,000,000 6 May 75,000,000 7 Jun 75,000,000 8 Jul 75,000,000 9 Aug 75,000,000 10 Sep 75,000,000 11 Oct 75,000,000 12 Nov 75,000,000 13 Dec 75,000,000 ¯¯¯¯¯¯¯¯¯¯ 14 Ave(1) 73,833,333 ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding WPB5^3


Page: 93 of 120

1MG Case No.: Witness: Schedule: WPB5-3a Michigan Gas Utilities Corporation Unamortized Debt Expense & Unamortized Debt Discount For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 181) Unamortized Debt Expense ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ LN Gas ¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯ 14 Ave (1) 0 ======== (Account 226) Unamortized Debt Discount ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ LN Gas ¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 0 2 Jan 0 3 Feb 0 4 Mar 0 5 Apr 0 6 May 0 7 Jun 0 8 Jul 0 9 Aug 0 10 Sep 0 11 Oct 0 12 Nov 0 13 Dec 0 ¯¯¯¯¯¯¯¯ 14 Ave (1) 0 ======== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 94 of 120

1MG Case No.: Witness: Schedule: WPB5-4 Michigan Gas Utilities Corporation Deferred Credit-Sup Ret Select SERP For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Acct (Acct (Acct (Acct (Acct (Acct Total 228300) 228310) 228331) 228315) 228320) 228325) Acct 228.3 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ LN ¯¯ 1 Dec 522,260 1 0 514,267 0 333,924 1,370,452 2 Jan 518,630 1 0 510,121 0 332,415 1,361,167 3 Feb 515,000 1 0 505,975 0 330,905 1,351,881 4 Mar 511,370 1 0 501,829 0 329,396 1,342,596 5 Apr 507,740 1 0 497,683 0 327,886 1,333,310 6 May 504,110 1 0 493,537 0 326,377 1,324,025 7 Jun 500,480 1 0 489,391 0 324,867 1,314,740 8 Jul 496,850 1 0 485,245 0 323,358 1,305,454 9 Aug 493,220 1 0 481,099 0 321,849 1,296,169 10 Sep 489,590 1 0 476,953 0 320,339 1,286,883 11 Oct 485,960 1 0 472,807 0 318,830 1,277,598 12 Nov 482,330 1 0 468,661 0 317,320 1,268,313 13 Dec 478,701 1 0 395,454 0 305,960 1,180,117 ---------- ---------- ---------- ---------- ---------- ---------- ---------- 14 Ave (1) 500,480 1 0 486,513 0 324,457 1,311,452 ========== ========== ========== ========== ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 95 of 120

1MG Case No.: Witness: Schedule: WPB5-4A Michigan Gas Utilities Corporation Accum Provision for Injuries and Damages For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Acct (Acct Total 228200) 228210) Acct 228.2 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ LN ¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ---------- ---------- ---------- 14 Ave (1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 96 of 120

1MG Case No.: Witness: Schedule: WPB5-5 Michigan Gas Utilities Corporation Taxes Accrued For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ FEDERAL STATE TOTAL INCOME INCOME INCOME LN 236050/51 236070/71 ¯¯ ¯¯¯¯¯¯ ¯¯¯¯¯¯ ¯¯¯¯¯¯ 1 Dec 2,455,831 472,724 2,928,554 2 Jan 2,455,831 472,724 2,928,554 3 Feb 2,455,831 472,724 2,928,554 4 Mar 2,455,831 472,724 2,928,554 5 Apr 2,455,831 472,724 2,928,554 6 May 2,455,831 472,724 2,928,554 7 Jun 2,455,831 472,724 2,928,554 8 Jul 2,455,831 472,724 2,928,554 9 Aug 2,455,831 472,724 2,928,554 10 Sep 2,455,831 472,724 2,928,554 11 Oct 2,455,831 472,724 2,928,554 12 Nov 2,455,831 472,724 2,928,554 13 Dec 2,455,831 472,724 2,928,554 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 2,455,831 472,724 2,928,554 ========== ========== ========== MISC (2) TOTAL PROPERTY PAYROLL ACCRUED ACC TAX TAXES TAXES TAXES 236% ¯¯¯¯¯ ¯¯¯¯¯ ¯¯¯¯¯ ¯¯¯¯¯ 1 Dec 4,048,366 37,601 0 7,014,521 2 Jan 4,048,366 37,601 0 7,014,521 3 Feb 4,048,366 37,601 0 7,014,521 4 Mar 4,048,366 37,601 0 7,014,521 5 Apr 4,048,366 37,601 0 7,014,521 6 May 4,048,366 37,601 0 7,014,521 7 Jun 4,048,366 37,601 0 7,014,521 8 Jul 4,048,366 37,601 0 7,014,521 9 Aug 1,568,626 37,601 0 4,534,781 10 Sep 1,568,626 37,601 0 4,534,781 11 Oct 1,568,626 37,601 0 4,534,781 12 Nov 1,568,626 37,601 0 4,534,781 13 Dec 4,098,196 37,601 0 7,064,351 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 3,223,862 37,601 0 6,190,017 ========== ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Total Accrued Taxes less Property Tax, Payroll Tax, and Income Tax Accruals; classified as Non-Utility. May not cross-check due to rounding


Page: 97 of 120

1MG Case No.: Witness: Schedule: WPB5-5a Michigan Gas Utilities Corporation Accrued Property Taxes - Operating For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total Property Non- Accounts Ln Taxes Utility 236..(2) ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 4,048,366 0 4,048,366 2 Jan 4,048,366 0 4,048,366 3 Feb 4,048,366 0 4,048,366 4 Mar 4,048,366 0 4,048,366 5 Apr 4,048,366 0 4,048,366 6 May 4,048,366 0 4,048,366 7 Jun 4,048,366 0 4,048,366 8 Jul 4,048,366 0 4,048,366 9 Aug 1,568,626 0 1,568,626 10 Sep 1,568,626 0 1,568,626 11 Oct 1,568,626 0 1,568,626 12 Nov 1,568,626 0 1,568,626 13 Dec 4,098,196 0 4,098,196 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 3,223,862 0 3,223,862 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Includes accts 236...220,300,500,510. May not cross-check due to rounding


Page: 98 of 120

1MG Case No.: Witness: Schedule: WPB5-5b Michigan Gas Utilities Corporation Accrued Payroll Taxes - Operating For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total Payroll Non- Accounts Ln Taxes Utility 236..(2) ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 37,601 0 37,601 2 Jan 37,601 0 37,601 3 Feb 37,601 0 37,601 4 Mar 37,601 0 37,601 5 Apr 37,601 0 37,601 6 May 37,601 0 37,601 7 Jun 37,601 0 37,601 8 Jul 37,601 0 37,601 9 Aug 37,601 0 37,601 10 Sep 37,601 0 37,601 11 Oct 37,601 0 37,601 12 Nov 37,601 0 37,601 13 Dec 37,601 0 37,601 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 37,601 0 37,601 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Includes accts 236...081,082,090,110. May not cross-check due to rounding


Page: 99 of 120

1MG Case No.: Witness: Schedule: WPB5-5c Michigan Gas Utilities Corporation Accrued Income Taxes - Operating For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total Federal Non- Accounts Ln Income Utility 236050 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 2,455,831 0 2,455,831 2 Jan 2,455,831 0 2,455,831 3 Feb 2,455,831 0 2,455,831 4 Mar 2,455,831 0 2,455,831 5 Apr 2,455,831 0 2,455,831 6 May 2,455,831 0 2,455,831 7 Jun 2,455,831 0 2,455,831 8 Jul 2,455,831 0 2,455,831 9 Aug 2,455,831 0 2,455,831 10 Sep 2,455,831 0 2,455,831 11 Oct 2,455,831 0 2,455,831 12 Nov 2,455,831 0 2,455,831 13 Dec 2,455,831 0 2,455,831 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 2,455,831 0 2,455,831 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 100 of 120

1MG Case No.: Witness: Schedule: WPB5-5d Michigan Gas Utilities Corporation Accrued Income Taxes - Operating For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Gas Total State Non- Accounts Ln Income Utility 236070 ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 472,724 0 472,724 2 Jan 472,724 0 472,724 3 Feb 472,724 0 472,724 4 Mar 472,724 0 472,724 5 Apr 472,724 0 472,724 6 May 472,724 0 472,724 7 Jun 472,724 0 472,724 8 Jul 472,724 0 472,724 9 Aug 472,724 0 472,724 10 Sep 472,724 0 472,724 11 Oct 472,724 0 472,724 12 Nov 472,724 0 472,724 13 Dec 472,724 0 472,724 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 472,724 0 472,724 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 101 of 120

1MG Case No.: Witness: Schedule: WPB5-6 Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Ac 230000) (Acc 232%) (Acc 233 ) (Acc 234%) (Acc 235%) (Acc 237%) ASSET RET. ACCOUNTS NOTES A/P CUST INTEREST LN OBLGTNS PAYABLE PAYABLE ASSOC CO. DEPOSITS ACCRUED ¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 1,858,799 24,455,835 30,489,222 2,760,995 180,036 34,762 2 Jan 1,867,631 24,807,674 22,147,606 2,760,995 180,036 34,762 3 Feb 1,876,505 23,731,571 15,920,441 2,760,995 180,036 34,762 4 Mar 1,885,421 23,349,913 11,944,454 2,760,995 180,036 34,762 5 Apr 1,894,380 22,909,663 820,587 2,760,995 180,036 34,762 6 May 1,903,381 22,672,230 -1,523,799 2,760,995 180,036 34,762 7 Jun 1,912,424 22,144,355 4,230,582 2,760,995 180,036 34,762 8 Jul 1,921,511 22,825,840 6,170,724 2,760,995 180,036 34,762 9 Aug 1,930,641 23,616,961 11,630,947 2,760,995 180,036 34,762 10 Sep 1,939,814 24,253,221 16,258,054 2,760,995 180,036 34,762 11 Oct 1,949,031 23,109,178 20,168,537 2,760,995 180,036 34,762 12 Nov 1,958,292 24,421,161 20,804,787 2,760,995 180,036 34,762 13 Dec 1,967,597 27,050,233 18,539,182 2,760,995 180,036 34,762 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 1,912,686 23,632,900 12,757,260 2,760,995 180,036 34,762 ========== ========== ========== ========== ========== ========== (Acc 238%) (Acc 241%) (Acc 242%) DIVIDENDS TAX MISC CURRENT DECLARED COLLECT & ACCRUED PAYABLE LIABILITIES TOTAL ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 0 92,096 1,999,011 61,870,757 2 Jan 0 92,096 1,990,394 53,881,194 3 Feb 0 92,096 2,119,472 46,715,878 4 Mar 0 92,096 1,405,549 41,653,226 5 Apr 0 92,096 1,497,259 30,189,778 6 May 0 92,096 1,641,087 27,760,788 7 Jun 0 92,096 1,696,487 33,051,737 8 Jul 0 92,096 1,632,502 35,618,466 9 Aug 0 92,096 1,578,763 41,825,202 10 Sep 0 92,096 1,683,013 47,201,992 11 Oct 0 92,096 1,800,388 50,095,023 12 Nov 0 92,096 1,969,879 52,222,007 13 Dec 0 92,096 2,014,983 52,639,884 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 92,096 1,751,816 43,122,551 ========== ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 102 of 120

1MG Case No.: Witness: Schedule: WPB5-6a Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 230) Asset Retirement Obligations ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 1,858,799 0 1,858,799 2 Jan 1,867,631 0 1,867,631 3 Feb 1,876,505 0 1,876,505 4 Mar 1,885,421 0 1,885,421 5 Apr 1,894,380 0 1,894,380 6 May 1,903,381 0 1,903,381 7 Jun 1,912,424 0 1,912,424 8 Jul 1,921,511 0 1,921,511 9 Aug 1,930,641 0 1,930,641 10 Sep 1,939,814 0 1,939,814 11 Oct 1,949,031 0 1,949,031 12 Nov 1,958,292 0 1,958,292 13 Dec 1,967,597 0 1,967,597 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 1,912,686 0 1,912,686 ========== ========== ========== May not cross-check due to rounding


Page: 103 of 120

1MG Case No.: Witness: Schedule: WPB5-6b Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 232) Accounts Payable ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 24,455,835 0 24,455,835 2 Jan 24,807,674 0 24,807,674 3 Feb 23,731,571 0 23,731,571 4 Mar 23,349,913 0 23,349,913 5 Apr 22,909,663 0 22,909,663 6 May 22,672,230 0 22,672,230 7 Jun 22,144,355 0 22,144,355 8 Jul 22,825,840 0 22,825,840 9 Aug 23,616,961 0 23,616,961 10 Sep 24,253,221 0 24,253,221 11 Oct 23,109,178 0 23,109,178 12 Nov 24,421,161 0 24,421,161 13 Dec 27,050,233 0 27,050,233 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 23,632,900 0 23,632,900 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 104 of 120

1MG Case No.: Witness: Schedule: WPB5-6c Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 233) Notes Payable ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 30,489,222 0 30,489,222 2 Jan 22,147,606 0 22,147,606 3 Feb 15,920,441 0 15,920,441 4 Mar 11,944,454 0 11,944,454 5 Apr 820,587 0 820,587 6 May -1,523,799 0 -1,523,799 7 Jun 4,230,582 0 4,230,582 8 Jul 6,170,724 0 6,170,724 9 Aug 11,630,947 0 11,630,947 10 Sep 16,258,054 0 16,258,054 11 Oct 20,168,537 0 20,168,537 12 Nov 20,804,787 0 20,804,787 13 Dec 18,539,182 0 18,539,182 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 12,757,260 0 12,757,260 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 105 of 120

1MG Case No.: Witness: Schedule: WPB5-6d Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 234) A/P Associated Co ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 2,760,995 0 2,760,995 2 Jan 2,760,995 0 2,760,995 3 Feb 2,760,995 0 2,760,995 4 Mar 2,760,995 0 2,760,995 5 Apr 2,760,995 0 2,760,995 6 May 2,760,995 0 2,760,995 7 Jun 2,760,995 0 2,760,995 8 Jul 2,760,995 0 2,760,995 9 Aug 2,760,995 0 2,760,995 10 Sep 2,760,995 0 2,760,995 11 Oct 2,760,995 0 2,760,995 12 Nov 2,760,995 0 2,760,995 13 Dec 2,760,995 0 2,760,995 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 2,760,995 0 2,760,995 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 106 of 120

1MG Case No.: Witness: Schedule: WPB5-6e Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 235) Customer Deposits ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 180,036 180,036 2 Jan 0 180,036 180,036 3 Feb 0 180,036 180,036 4 Mar 0 180,036 180,036 5 Apr 0 180,036 180,036 6 May 0 180,036 180,036 7 Jun 0 180,036 180,036 8 Jul 0 180,036 180,036 9 Aug 0 180,036 180,036 10 Sep 0 180,036 180,036 11 Oct 0 180,036 180,036 12 Nov 0 180,036 180,036 13 Dec 0 180,036 180,036 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 180,036 180,036 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding *** This account is not allowed in Working Capital due to being an interest- bearing account. Per MPSC Order U-14347.


Page: 107 of 120

1MG Case No.: Witness: Schedule: WPB5-6f Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 237) Accrued Interest ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 34,762 0 34,762 2 Jan 34,762 0 34,762 3 Feb 34,762 0 34,762 4 Mar 34,762 0 34,762 5 Apr 34,762 0 34,762 6 May 34,762 0 34,762 7 Jun 34,762 0 34,762 8 Jul 34,762 0 34,762 9 Aug 34,762 0 34,762 10 Sep 34,762 0 34,762 11 Oct 34,762 0 34,762 12 Nov 34,762 0 34,762 13 Dec 34,762 0 34,762 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 34,762 0 34,762 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 108 of 120

1MG Case No.: Witness: Schedule: WPB5-6g Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 238) Dividends Declared ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 0 0 0 2 Jan 0 0 0 3 Feb 0 0 0 4 Mar 0 0 0 5 Apr 0 0 0 6 May 0 0 0 7 Jun 0 0 0 8 Jul 0 0 0 9 Aug 0 0 0 10 Sep 0 0 0 11 Oct 0 0 0 12 Nov 0 0 0 13 Dec 0 0 0 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 0 0 0 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 109 of 120

1MG Case No.: Witness: Schedule: WPB5-6h Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 241) Tax Collections Payable ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 92,096 0 92,096 2 Jan 92,096 0 92,096 3 Feb 92,096 0 92,096 4 Mar 92,096 0 92,096 5 Apr 92,096 0 92,096 6 May 92,096 0 92,096 7 Jun 92,096 0 92,096 8 Jul 92,096 0 92,096 9 Aug 92,096 0 92,096 10 Sep 92,096 0 92,096 11 Oct 92,096 0 92,096 12 Nov 92,096 0 92,096 13 Dec 92,096 0 92,096 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 92,096 0 92,096 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 110 of 120

1MG Case No.: Witness: Schedule: WPB5-6i Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 242) Misc Cur & Accrued Liab. ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility(2) Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 1,999,011 0 1,999,011 2 Jan 1,990,394 0 1,990,394 3 Feb 2,119,473 0 2,119,472 4 Mar 1,405,549 0 1,405,549 5 Apr 1,497,259 0 1,497,259 6 May 1,641,087 0 1,641,087 7 Jun 1,696,487 0 1,696,487 8 Jul 1,632,503 0 1,632,502 9 Aug 1,578,764 0 1,578,763 10 Sep 1,683,013 0 1,683,013 11 Oct 1,800,388 0 1,800,388 12 Nov 1,969,879 0 1,969,879 13 Dec 2,014,983 0 2,014,983 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 1,751,816 0 1,751,816 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Account 242010 GCR Overcollection is included in this Non-Utility amount. May not cross-check due to rounding


Page: 111 of 120

1MG Case No.: Witness: Schedule: WPB5-7 Michigan Gas Utilities Corporation Other Current & Accrued Liabilities For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Accts 244) Derivative Liabilities ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 112,310 0 112,310 2 Jan 112,310 0 112,310 3 Feb 112,310 0 112,310 4 Mar 112,310 0 112,310 5 Apr 112,310 0 112,310 6 May 112,310 0 112,310 7 Jun 112,310 0 112,310 8 Jul 112,310 0 112,310 9 Aug 112,310 0 112,310 10 Sep 112,310 0 112,310 11 Oct 112,310 0 112,310 12 Nov 112,310 0 112,310 13 Dec 112,310 0 112,310 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 112,310 0 112,310 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) INCLUDES ACCOUNTS 244010, 020, 030, 031, 299, 300, 489 May not cross-check due to rounding


Page: 112 of 120

1MG Case No.: Witness: Schedule: WPB5-9 Michigan Gas Utilities Corporation Other Deferred Credit For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 253) Other Deferred Credit ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Ln Gas Non Utility Total ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 21,597,577 170,516 21,768,093 2 Jan 21,596,552 171,617 21,768,169 3 Feb 21,595,524 172,725 21,768,249 4 Mar 21,074,573 173,841 21,248,414 5 Apr 21,073,540 174,964 21,248,504 6 May 21,072,502 176,094 21,248,596 7 Jun 20,551,542 177,231 20,728,773 8 Jul 20,550,499 178,376 20,728,875 9 Aug 20,549,452 179,528 20,728,980 10 Sep 20,028,483 180,687 20,209,170 11 Oct 20,027,431 181,854 20,209,284 12 Nov 20,026,375 183,028 20,209,403 13 Dec 19,505,397 184,210 19,689,607 ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯ 14 AVG(1) 20,724,830 177,276 20,902,106 ========== ========== ========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


Page: 113 of 120

1MG Case No.: Witness: Schedule: WPB5-10 Michigan Gas Utilities Corporation Accumulated Deferred ITC For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ (Account 255) Accumulated Deferred ITC Ln Gas Total ¯¯ ¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯ 1 Dec 530,765 530,765 2 Jan 529,171 529,171 3 Feb 527,577 527,577 4 Mar 525,983 525,983 5 Apr 524,389 524,389 6 May 522,795 522,795 7 Jun 521,201 521,201 8 Jul 519,607 519,607 9 Aug 518,013 518,013 10 Sep 516,418 516,418 11 Oct 514,824 514,824 12 Nov 513,230 513,230 13 Dec 511,636 511,636 -------- -------- 14 Ave(1) 521,201 521,201 ======== ======== May not cross-check due to rounding


Page: 114 of 120

1MG Case No.: Witness: Schedule: WPB5-11 Michigan Gas Utilities Corporation Regulatory Liabilities For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Ln TOTAL 254 254400 254160/485 ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 20,594,286 -3,081,337 21,022,760 2 Jan 20,897,714 -3,069,069 21,321,048 3 Feb 21,212,295 -3,056,835 21,630,524 4 Mar 21,525,819 -3,044,658 21,938,999 5 Apr 21,830,106 -3,032,556 22,238,312 6 May 22,132,521 -3,020,531 22,535,831 7 Jun 22,433,203 -3,008,559 22,831,669 8 Jul 22,716,908 -2,996,552 23,110,495 9 Aug 23,003,072 -2,984,552 23,391,787 10 Sep 23,303,579 -2,972,581 23,687,451 11 Oct 23,604,630 -2,960,522 23,983,571 12 Nov 23,896,945 -2,948,414 24,270,906 13 Dec 24,291,971 -2,936,206 24,565,602 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(2) 22,416,660 -3,008,633 22,811,231 =========== =========== =========== Ln 25435M 25467M 25493M 25498M 25499M ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 475,905 810,321 97,804 0 0 2 Jan 475,905 810,321 97,804 0 0 3 Feb 475,905 810,321 97,804 0 0 4 Mar 475,905 810,321 97,804 0 0 5 Apr 475,905 810,321 97,804 0 0 6 May 475,905 810,321 97,804 0 0 7 Jun 475,905 810,321 97,804 0 0 8 Jul 475,905 810,321 97,804 0 0 9 Aug 475,905 810,321 97,804 0 0 10 Sep 475,905 810,321 97,804 0 0 11 Oct 475,905 810,321 97,804 0 0 12 Nov 475,905 810,321 97,804 0 0 13 Dec 475,905 810,321 97,804 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(2) 475,905 810,321 97,804 0 0 =========== =========== =========== =========== =========== Accounts GAS 254 included Total NET OF ACCTS in Plant Acct 254 INCLUDED (254160 LESS Ln ELSEWHERE 254485) 254400 ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 1,268,832 21,022,760 23,675,623 2 Jan 1,261,704 21,321,048 23,966,783 3 Feb 1,254,576 21,630,524 24,269,130 4 Mar 1,247,447 21,938,999 24,570,477 5 Apr 1,240,319 22,238,312 24,862,662 6 May 1,233,191 22,535,831 25,153,052 7 Jun 1,226,063 22,831,669 25,441,762 8 Jul 1,218,935 23,110,495 25,713,460 9 Aug 1,211,806 23,391,787 25,987,624 10 Sep 1,204,678 23,687,451 26,276,160 11 Oct 1,197,550 23,983,571 26,565,152 12 Nov 1,190,422 24,270,906 26,845,358 13 Dec 1,278,544 24,565,602 27,228,177 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 AVG(2) 1,230,032 22,811,231 25,425,293 =========== =========== =========== (1) Acct 254400 is included in Deferred Taxes on WPB5-12. (2) Accts 254160 and 254485 are included in Plant on Statement E. (3) Accts 25435M 25467M 25493M 25498M and 25499M are included in Capital Structure Adjustments on WPD1-1. (3) Average balances calculated by dividing the beginning and ending monthly balances by 24.

h k d di


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1MG Case No.: Witness: Schedule: WPB5-12.1 Michigan Gas Utilities Corporation Accumulated Deferred Income Taxes For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Total Account Account Account Account Account Deferred Ln 190% 282% 283% 182390 254400 Taxes ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 1 Dec 1,665,180 -30,761,102 -15,325,419 0 3,081,337 -41,340,004 2 Jan 1,642,195 -31,280,653 -15,386,837 0 3,069,069 -41,956,226 3 Feb 1,619,210 -31,800,238 -15,448,254 0 3,056,835 -42,572,447 4 Mar 1,596,225 -32,319,880 -15,509,672 0 3,044,658 -43,188,668 5 Apr 1,573,240 -32,839,596 -15,571,090 0 3,032,556 -43,804,890 6 May 1,550,255 -33,359,390 -15,632,508 0 3,020,531 -44,421,111 7 Jun 1,527,270 -33,879,236 -15,693,925 0 3,008,559 -45,037,333 8 Jul 1,504,286 -34,399,049 -15,755,343 0 2,996,552 -45,653,554 9 Aug 1,481,301 -34,918,868 -15,816,761 0 2,984,552 -46,269,776 10 Sep 1,458,316 -35,438,715 -15,878,178 0 2,972,581 -46,885,997 11 Oct 1,435,331 -35,958,475 -15,939,596 0 2,960,522 -47,502,218 12 Nov 1,412,346 -36,478,186 -16,001,014 0 2,948,414 -48,118,440 13 Dec 1,389,361 -36,997,797 -16,062,432 0 2,936,206 -48,734,661 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(1) 1,527,270 -33,879,311 -15,693,925 0 3,008,633 -45,037,333 =========== =========== =========== =========== =========== =========== ¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯ Liab Remove Liab Acct Total Remove Remove Account Gas Investor Deferred Account (182390) Deferred Invests Supplied Ln Taxes 190% (2) Taxes (RB)(3) Def Tax ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 15 Dec -41,340,004 1,665,180 0 -43,005,184 0 -43,005,184 16 Jan -41,956,226 1,642,195 0 -43,598,421 0 -43,598,421 17 Feb -42,572,447 1,619,210 0 -44,191,657 0 -44,191,657 18 Mar -43,188,668 1,596,225 0 -44,784,894 0 -44,784,894 19 Apr -43,804,890 1,573,240 0 -45,378,130 0 -45,378,130 20 May -44,421,111 1,550,255 0 -45,971,367 0 -45,971,367 21 Jun -45,037,333 1,527,270 0 -46,564,603 0 -46,564,603 22 Jul -45,653,554 1,504,286 0 -47,157,840 0 -47,157,840 23 Aug -46,269,776 1,481,301 0 -47,751,076 0 -47,751,076 24 Sep -46,885,997 1,458,316 0 -48,344,313 0 -48,344,313 25 Oct -47,502,218 1,435,331 0 -48,937,549 0 -48,937,549 26 Nov -48,118,440 1,412,346 0 -49,530,786 0 -49,530,786 27 Dec -48,734,661 1,389,361 0 -50,124,022 0 -50,124,022 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 28 Ave(1) -45,037,333 1,527,270 0 -46,564,603 0 -46,564,603 =========== =========== =========== =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Excludes account 182390 asset account that gets handled with 254400. (3) Includes accounts 283110. Note: Amounts displayed as per a Trial Balance. RB = Accounts found on Rate Base report. May not cross-check due to rounding


Page: 116 of 120

1MG Case No.: Witness: Schedule: WPB5-12.2 Michigan Gas Utilities Corporation Accumulated Deferred Income Taxes For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Def Taxes Remove Total 190300/301 Gas Deferred 190400 Invests Ln Taxes (Eqt Adj) (RB)(3) ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 29 Dec -41,340,004 0 0 30 Jan -41,956,226 0 0 31 Feb -42,572,447 0 0 32 Mar -43,188,668 0 0 33 Apr -43,804,890 0 0 34 May -44,421,111 0 0 35 Jun -45,037,333 0 0 36 Jul -45,653,554 0 0 37 Aug -46,269,776 0 0 38 Sep -46,885,997 0 0 39 Oct -47,502,218 0 0 40 Nov -48,118,440 0 0 41 Dec -48,734,661 0 0 ----------- ----------- ----------- 42 Ave(1) -45,037,333 0 0 =========== =========== =========== Def Taxes Deferred Deferred 282300 Taxes Taxes 282400 283401 Related to Ln (Eqt Adj) (Eqt Adj) Capital ¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯ 29 Dec 7,279,404 0 -48,619,408 30 Jan 6,918,863 0 -48,875,089 31 Feb 6,558,322 0 -49,130,769 32 Mar 6,197,781 0 -49,386,449 33 Apr 5,837,240 0 -49,642,130 34 May 5,476,699 0 -49,897,810 35 Jun 5,116,158 0 -50,153,490 36 Jul 4,755,617 0 -50,409,171 37 Aug 4,395,076 0 -50,664,851 38 Sep 4,034,535 0 -50,920,532 39 Oct 3,673,993 0 -51,176,212 40 Nov 3,313,452 0 -51,431,892 41 Dec 2,952,911 0 -51,687,573 ----------- ----------- ----------- 42 Ave(1) 5,116,158 0 -50,153,490 =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. (2) Excludes account 190 so they do not get removed twice. (3) Includes accounts 283110. Note: Amounts displayed as per a Trial Balance. RB = Accounts found on Rate Base report. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPD1-1 Michigan Gas Utilities Corporation Capital Structure Adjustments - Net Deductions For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Account Account Account Account Account Account Ln 17400M 17401M 18257M 18267M 18293M 18299M ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 1,754,074 140,519 0 0 0 0 2 Jan 1,754,074 140,519 0 0 0 0 3 Feb 1,754,074 140,519 0 0 0 0 4 Mar 1,754,074 140,519 0 0 0 0 5 Apr 1,754,074 140,519 0 0 0 0 6 May 1,754,074 140,519 0 0 0 0 7 Jun 1,754,074 140,519 0 0 0 0 8 Jul 1,754,074 140,519 0 0 0 0 9 Aug 1,754,074 140,519 0 0 0 0 10 Sep 1,754,074 140,519 0 0 0 0 11 Oct 1,754,074 140,519 0 0 0 0 12 Nov 1,754,074 140,519 0 0 0 0 13 Dec 1,754,074 140,519 0 0 0 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(1) 1,754,074 140,519 0 0 0 0 =========== =========== =========== =========== =========== =========== Account Account Account Account Account Account Ln 235% 24232M 24291M 25435M 25467M 25493M ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Dec -180,036 0 0 -475,905 -810,321 -97,804 16 Jan -180,036 0 0 -475,905 -810,321 -97,804 17 Feb -180,036 0 0 -475,905 -810,321 -97,804 18 Mar -180,036 0 0 -475,905 -810,321 -97,804 19 Apr -180,036 0 0 -475,905 -810,321 -97,804 20 May -180,036 0 0 -475,905 -810,321 -97,804 21 Jun -180,036 0 0 -475,905 -810,321 -97,804 22 Jul -180,036 0 0 -475,905 -810,321 -97,804 23 Aug -180,036 0 0 -475,905 -810,321 -97,804 24 Sep -180,036 0 0 -475,905 -810,321 -97,804 25 Oct -180,036 0 0 -475,905 -810,321 -97,804 26 Nov -180,036 0 0 -475,905 -810,321 -97,804 27 Dec -180,036 0 0 -475,905 -810,321 -97,804 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 28 Ave(1) -180,036 0 0 -475,905 -810,321 -97,804 =========== =========== =========== =========== =========== =========== Account Total Non-Util RB Flip Sign Ln 129 NonUtilRB Items(1) for CapStruc ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 1,154,525 1,485,052 1,485,052 -1,485,052 2 Jan 1,170,585 1,501,112 1,501,112 -1,501,112 3 Feb 1,186,645 1,517,172 1,517,172 -1,517,172 4 Mar 1,202,705 1,533,232 1,533,232 -1,533,232 5 Apr 1,218,765 1,549,292 1,549,292 -1,549,292 6 May 1,234,825 1,565,352 1,565,352 -1,565,352 7 Jun 1,250,885 1,581,412 1,581,412 -1,581,412 8 Jul 1,266,945 1,597,472 1,597,472 -1,597,472 9 Aug 1,283,005 1,613,532 1,613,532 -1,613,532 10 Sep 1,299,065 1,629,592 1,629,592 -1,629,592 11 Oct 1,315,125 1,645,652 1,645,652 -1,645,652 12 Nov 1,331,185 1,661,712 1,661,712 -1,661,712 13 Dec 1,442,496 1,773,023 1,773,023 -1,773,023 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(*) 1,254,854 1,585,381 1,585,381 -1,585,381 =========== =========== =========== =========== (*) Average balances calculated by dividing the beginning and ending monthly balances by 24. (1): Non-Utility amounts


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1MG Case No.: Witness: Schedule: WPD6-1 Michigan Gas Utilities Corporation Common Stock Adjustments - Deductions For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Unadjusted Adjusted Common Adjustments Common Ln Stock (1) Stock ¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 131,268,003 46,844,248 84,423,754 2 Jan 134,360,282 46,482,606 87,877,676 3 Feb 136,960,850 46,120,957 90,839,893 4 Mar 134,923,583 45,759,300 89,164,283 5 Apr 135,781,319 45,397,636 90,383,683 6 May 135,588,713 45,035,965 90,552,748 7 Jun 131,258,540 44,674,287 86,584,253 8 Jul 130,786,175 44,312,601 86,473,574 9 Aug 130,233,075 43,950,908 86,282,167 10 Sep 129,403,758 43,589,208 85,814,550 11 Oct 129,671,253 43,227,500 86,443,754 12 Nov 130,656,189 42,865,785 87,790,404 13 Dec 133,059,116 42,504,062 90,555,054 ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(*) 132,648,941 44,674,242 87,974,699 ============= ============= ============= (*) Average balances calculated by dividing the beginning and ending monthly balances by 24. (1) See WPD6-1a for the detail of accounts included in this column. May not cross-check due to rounding


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1MG Case No.: Witness: Schedule: WPD6-1a Michigan Gas Utilities Corporation Common Stock (Equity) Adjustments - Net Deductions For the Year Ended, Dec. 31, 2016 Date Performed: 4/29/15 8: 0 ______________________________________________________________________________________ Goodwill Tradename Ln 186900 186070 Subtotal ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 1 Dec 34,517,360 5,218,000 39,735,360 2 Jan 34,517,360 5,218,000 39,735,360 3 Feb 34,517,360 5,218,000 39,735,360 4 Mar 34,517,360 5,218,000 39,735,360 5 Apr 34,517,360 5,218,000 39,735,360 6 May 34,517,360 5,218,000 39,735,360 7 Jun 34,517,360 5,218,000 39,735,360 8 Jul 34,517,360 5,218,000 39,735,360 9 Aug 34,517,360 5,218,000 39,735,360 10 Sep 34,517,360 5,218,000 39,735,360 11 Oct 34,517,360 5,218,000 39,735,360 12 Nov 34,517,360 5,218,000 39,735,360 13 Dec 34,517,360 5,218,000 39,735,360 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 14 Ave(*) 34,517,360 5,218,000 39,735,360 =========== =========== =========== Def Taxes Def Taxes Deferred GW/TN 190300/301 282300 Taxes Net Ln 190400 282400 283401 Total ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Dec 0 7,279,404 0 47,014,764 16 Jan 0 6,918,863 0 46,654,223 17 Feb 0 6,558,322 0 46,293,682 18 Mar 0 6,197,781 0 45,933,141 19 Apr 0 5,837,240 0 45,572,600 20 May 0 5,476,699 0 45,212,059 21 Jun 0 5,116,158 0 44,851,518 22 Jul 0 4,755,617 0 44,490,977 23 Aug 0 4,395,076 0 44,130,436 24 Sep 0 4,034,535 0 43,769,895 25 Oct 0 3,673,993 0 43,409,354 26 Nov 0 3,313,452 0 43,048,813 27 Dec 0 2,952,911 0 42,688,272 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 28 Ave(1) 0 5,116,158 0 44,851,518 =========== =========== =========== =========== Equity Def Comp Def Comp Adjustments Ln 253510 253520 Total ¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 15 Dec -623 -169,893 46,844,248 16 Jan -623 -170,994 46,482,606 17 Feb -623 -172,102 46,120,957 18 Mar -623 -173,218 45,759,300 19 Apr -623 -174,341 45,397,636 20 May -623 -175,471 45,035,965 21 Jun -623 -176,608 44,674,287 22 Jul -623 -177,753 44,312,601 23 Aug -623 -178,905 43,950,908 24 Sep -623 -180,064 43,589,208 25 Oct -623 -181,231 43,227,500 26 Nov -623 -182,405 42,865,785 27 Dec -623 -183,587 42,504,062 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯ 28 Ave(1) -623 -176,653 44,674,242 =========== =========== =========== (1) Average balances calculated by dividing the beginning and ending monthly balances by 24. May not cross-check due to rounding


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Michigan Gas Utilities Corporation€¦ · 14 Plant Fut Use 0 0 0 0 0 0 0 ... 3 Construction Work in Prog WPB6-3cD1p1 16,364 0 16,364 0 16,364 0 ¯¯¯¯¯¯¯¯¯¯¯ ¯¯¯¯¯¯¯¯¯¯¯